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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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JKQT and Commissioner of Taxation (Taxation) [2019] AATA 5034

TAXATION AND REVENUE – objection to income tax assessments – Applicant is an undischarged bankrupt – whether Respondent is estopped from raising the issue of standing – Tribunal is required to consider the statutory precondition of whether the Applicant has standing to proceed pursuant to s 14ZZ(1) of the Taxation Administration Act – Respondent not estopped from raising issue of standing – whether the fact that bankruptcy occurred after commencement of AAT proceedings distinguishes Applicant’s case – Applicant does not have an accrued right to review which requires the Tribunal to disregard changed circumstances – does the Applicant fall within limited class of bankrupts identified by Lehan

THE TRUSTEE FOR THE DALBY FAMILY TRUST and COMMISSIONER OF TAXATION (Taxation) [2019] AATA 5241

TAXATION – income tax – taxation of trust – discretionary trust – application by Applicant for leave to rely on grounds not in objection – nature and importance of the amendment to the party seeking it – extent of delay and effect a grant of leave would have on the hearing – no explanation given for delay - prejudice to respondent - application for leave refused. Full decision here

Deputy Commissioner of Taxation v Advanced Holdings Pty Ltd [2019] FCA 1917

TAXATION – application for summary dismissal pursuant to s 31A of Federal Court of Australia Act 1976 (Cth) and r 26.01 of Federal Court Rules 2011 (Cth) – application to quash amended income tax assessments – allegations of illegal conduct in assessment process relating to execution of search warrant and production of documents seized and relied upon in assessment – consideration of authorities on conduct amounting to conscious maladministration – conduct alleged could not amount to conscious maladministration of assessment process – no challenge to accuracy of assessments – declaratory and injunctive relief refused – summary dismissal granted. Full decision here

Wanless Enviro Holdings Pty Ltd v Commissioner of Taxation [2019] FCA 2046

PRACTICE AND PROCEDURE – application to vacate and re-list the trial – where the trial had been set down for nearly a year – where both parties intend to rely heavily on expert evidence – where the applicants did not disclose certain spreadsheets briefed to their expert witnesses to the Commissioner until after the Commissioner’s expert reports were due – where the applicants submit that the existence of the spreadsheets was or ought to have been apparent to the Commissioner from significantly before his expert reports were due – where the Commissioner’s experts required more time to review the spreadsheets – whether it is in the interests of justice to vacate the existing hearing dates.

Mingos v Commissioner of Taxation [2019] FCAFC 211

TAXATION – capital gain – main residence exemption – where title to property was transferred to a trustee company with the consent of the taxpayer pursuant to orders of the Federal Magistrates Court – where trust distributed proceeds from sale of the property to the taxpayer – where taxpayer did not include capital gain from sale of the property in his assessable income for the 2014 income year – where taxpayer sought to rely on exemption in s 118-110 of the Income Tax Assessment Act 1997 (Cth) – where taxpayer contended he had an ownership interest in the property – whether taxpayer had a full equitable interest in the property by reason of the orders made by the Federal Magistrates Court –

Reid and Commissioner of Taxation (Taxation) [2019] AATA 4624

TAXATION AND REVENUE – income tax – deductions – whether Applicant is entitled to claim deductions for work-related car expenses for the income years 30 June 2012, 30 June 2014, 30 June 2015 - whether Applicant is entitled to deductions for other work-related expenses for the income years ended 30 June 2012, 30 June 2014, 30 June 2015 and 30 June 2016 – log book not kept in accordance with s 28-125(2) of the ITAA 1997 - work-related car expenses allowed at audit is the appropriate deduction - other work-related expenses related to home office running costs, telephone and internet costs - stationery/printer cartridges/consumables - purchase of newspapers/journals - Applicant not required to w

Probin and Commissioner of Taxation (Taxation) [2019] AATA 4597

TAX – assessment of superannuation guarantee charge - whether correctly imposed – whether worker an employee or independent contractor pursuant to section 12 of the Superannuation Guarantee (Administration) Act 1992 – decision under review affirmed. Full decision here

Hart v Commissioner of Taxation (No 2) [2019] FCAFC 191

PRACTICE AND PROCEDURE – costs – where appeal dismissed – where appellant contended that there were special circumstances such as to justify a departure from the usual order that costs follow the event. Full decision here

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