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This page features a selection of recent cases of potential interest to our members and subscribers, as well as news updates from the Association. You can subscribe below to stay up to date with new posts.

Please note that this page is not a complete listing of all tax cases, but focuses on decisions of presidential members of the Administrative Appeals Tribunal, the Federal Court, and the High Court. Decisions may be removed from time to time.

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Scone Race Club Limited v Commissioner of Taxation [2019] FCA 976

SUPERANNUATION – liability for superannuation guarantee charge – whether jockeys are to be taken to be employed by the applicant –Superannuation Guarantee (Administration) Act 1992 (Cth) s 12(8) – whether applicant is liable to make the payment of riding fees to jockeys - where centralised payment system was established by the applicant to control race-related payments – where racing industry is heavily regulated by statute and national and local rules – where jockeys and trainers are required to be licenced by the applicant – where local rule of racing, Rule 72 provided that the race club such as the applicant was liable to pay riding fees to jockeys – whether applicant subject to any oblig

Deputy Commissioner of Taxation v Shi (No 3) [2019] FCA 945

EVIDENCE – privilege against self-incrimination – where disclosure order in connection with a freezing order required respondent to disclose information concerning his worldwide assets – where information disclosed in a privilege affidavit may tend to prove the person has committed a criminal offence against or arising under an Australian law – whether the party seeking access to a privilege affidavit bears the onus of proof with respect to s 128A(6) of the Evidence Act 1995 (Cth) – where no evidence led as to the content of foreign law – whether information disclosed does not tend to prove the commission of a foreign offence – where the Commissioner of Taxation has the power to compulsorily

The Trustee for the Seabreeze Estate Unit Trust and Commissioner of Taxation (Taxation) [2019] AATA

TAXATION – GST – sale of property – application of margin scheme – whether supply is ineligible for the margin scheme – whether the vendor chose to apply the margin scheme in working out the amount of GST on the supply of the property to the taxpayer – whether the vendor made a choice – meaning of GST worked out without applying the margin scheme - objection decision set aside and matter remitted for reconsideration Full decision here

Anglo American Investments Pty Ltd (Trustee) (No 2) v Commissioner of Taxation [2019] FCA 1028

EVIDENCE – objection to evidence – where the respondent objected to affidavit evidence as to contents of documents said to be unavailable to party – whether paragraphs of the affidavit were admissible under s 48(4)(b) of the Evidence Act 1995 (Cth) – whether standard of proof of contents is beyond reasonable doubt – where paragraphs describe generally the document’s contents – objection overruled Full decision here

Bosanac and Commissioner of Taxation (Taxation) [2019] AATA 1240

TAXATION – Taxation Administration Act 1953 (Cth) – remittal from Federal Court – whether the tax shortfall penalty should be remitted in full or in part under s 298-20 of Schedule 1 – broad discretion – particular circumstances of taxpayer – lack of financial understanding – penalty be reduced from 75% to 60% Full decision here

Mingos v Commissioner of Taxation [2019] FCA 834

TAXATION – appeal from decision of the Commissioner of Taxation disallowing objection to inclusion of capital gain from sale of property in taxpayer’s assessable income for 2014 income year – where proceeds from sale distributed to taxpayer by trust – where title to property in name of trustee company – whether property had been held on beneficial “subtrust” for taxpayer such that main residence exemption applicable – where property transferred to trustee company with consent of taxpayer – where property treated as trust asset for relevant income years – where no contemporaneous evidence of relevant interest in or entitlement to property at time of sale – whether amount of capital gain on wh

Brooks and Commissioner of Taxation (Taxation) [2019] AATA 1236

SUPERANNUATION – self-managed superannuation fund – decision to disqualify Applicant as trustee of self-managed superannuation fund – nature, seriousness and number of contraventions – whether Applicant fit and proper person to be a trustee – loan to related party – no formal loan agreement or other documentation of loan – whether a commercial loan or payment of member benefit – application for review lodged outside of 28 day period – extension of time by consent – reviewable decision affirmed INCOME TAXATION – decision not to reduce shortfall interest charges – whether withdrawal of funds from self-managed superannuation fund a loan or assessable income – no loan agreement – moneys withdraw

Very Important Business Pty Ltd and Commissioner of Taxation (Taxation) [2019] AATA 1120

TAXATION – GST – input tax credits – creditable acquisition – gold industry – whether taxpayer a refiner of precious metal – whether taxpayer regularly converts or refines precious metal in carrying on its enterprise – whether consideration provided or taxpayer liable to provide consideration – whether second-hand goods rules apply – form of tax invoices – serious shortcomings in evidence – unreliable and incomplete documents – insufficient information in invoices – recklessness as to operation of taxation laws – objection decision re assessment of net amount affirmed – objection decision re imposition of penalty affirmed – decision not to remit penalty affirmed Full decision here

Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation [2019] FCA 1027

PRACTICE AND PROCEDURE – release from the implied undertaking – where respondent seeks release from the implied undertaking in relation to affidavits and documents filed in other matters concerning entities related to the applicant – where affidavits and documents do not directly relate to a transaction at issue in the present proceedings – where materials sought to be used to the credit of a principal witness of the applicant – where that witness is subject to criminal proceedings on charges of attempting to pervert the course of justice. HELD – release from the implied undertaking granted PRACTICE AND PROCEDURE – application for a certificate under s 128 of the Evidence Act 1995 (Cth) –

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