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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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Bourne and Commissioner of Taxation (Taxation) [2020] AATA 190

TAXATION – whether default assessment issued by ATO excessive – taxpayer’s burden to prove default assessment excessive – taxpayer’s burden to prove what is correct amount of taxable income – whether administrative penalty correctly imposed – whether discretion should be exercised to remit the penalty – decision under review affirmed Full decision here

Commissioner of Taxation v Travelex Limited [2020] FCAFC 10

TAXATION – interest on overpayments – GST – where supplies which were GST-free erroneously included in Business Activity Statement – where taxpayer sent correspondence to Commissioner notifying that net amount in period ought to have been less than zero – where Commissioner purported to amend BAS to refund overpaid GST – where Commissioner refunded overpaid amounts – where taxpayer asserts Commissioner is required to pay interest from 14 days after the “effective date” of Commissioner’s “amendment” – whether Commissioner had power to amend BAS – effect of allocating an amount to a Running Balance Account – meaning of “RBA interest day” – whether correspondence to Commissioner a “notification

Deputy Commissioner of Taxation v Cutili Invest 88 Pty Ltd [2020] FCA 47

TAXATION – application for summary judgment against respondents on tax debts – application allowed PRACTICE AND PROCEDURE – freezing orders made “until further order” – whether freezing orders will continue once judgment on the claimed debts has been made – the freezing orders do not expire upon summary judgment – freezing orders expressly continued for the avoidance of doubt Full decision here

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