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TAXATION – Meaning of “protected information” in s 355-30 of Sch 1 to the Taxation Administration Act 1953 (Cth) – whether information in a settlement deed with the Australia Taxation Office is “protected information” – whether disclosure of information would be an offence under s 355-155 of Sch 1 to the Taxation Administration Act 1953 (Cth) – whether the exceptions in s 355-175 and/or s 355-205 of Sch 1 to theTaxation Administration Act 1953 (Cth) engaged or applicable – wh

TAXATION — Superannuation — Self-managed Super Fund — Contravention of statutory imposed obligations by the responsible officer of the body corporate — Lending money to members — Breach of “sole purpose” test — Early release of benefits — Financial hardship — Late lodgement and failure to lodge annual returns — failure to maintain investments at “arm’s length” — Failing to keep up-to-date market valuation of the major asset of the fund — Failure to keep records — Superannuati

PRACTICE AND PROCEDURE – objection to competency of appeal – whether appeal is competent – where applicant sought to appeal from decision of the Administrative Appeals Tribunal – where decision of the Tribunal did not affirm, vary or set aside the decisions under review – where the Tribunal had not concluded its review - where applicant sought to amend notice of appeal under r 33.14 after the Tribunal made a subsequent decision finally determining the applications for review

TAXATION – research and development tax offset – underground coal gasification (UCG) facility – pilot project – where appellant undertook a pilot project to test the viability of using UCG technology at a particular site to produce UCG synthesis gas that would then be cleaned and stabilised for production of electricity using gas turbines – where pilot project failed – where registered activities for subsequent years included remediation of the site – whether the registered a

TAX – whether trust money distributed to a beneficiary properly characterised as assessable income – whether default income tax assessments issued by the ATO excessive – taxpayer’s burden to prove default assessments excessive – whether ATO had obligation to ensure default assessments correctly made - whether administrative penalty correctly imposed under section 284-75(3) of Schedule 1 of the Taxation Administration Act 1953 –– whether discretion should be exercised to remit

TAXATION – capital gains tax – disposal of shares in companies – whether a capital gains tax loss occurred – lack of contemporaneous evidence – carry forward capital gains loss – market value of the shares – meaning of 'market value' – transfer not at arm's length – hypothetical purchaser – remission of penalty – recklessness – decision varied Full decision here

TAXATION AND REVENUE – goods and services tax – entitlement to claim input tax credits – whether creditable acquisitions made – meaning of supply – meaning of acquisition – whether applicant liable to provide consideration lack of evidentiary base – administrative penalty – whether conduct involved recklessness – whether applicant is entitled to remission of penalty – objection decision affirmed PRACTICE AND PROCEDURE – application for revocation of confidentiality order made