News

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 distin

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

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 a

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

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 Assess

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 approp

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