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TAXATION – appeals under s 14ZZ of the Taxation Administration Act 1953 (Cth) – whether “capacity charges” payable under an agreement were outgoings of capital or of a capital nature within the meaning of s 8-1(2) of the Income Tax Assessment Act 1997 (Cth) – where “capacity charges” were paid for the exclusive supply of electricity – where outgoings were a substantial extension the profit-making structure of the applicant – where applicant had substantial control of when and

TAXATION – income tax – where the applicant received approval to construct a new parallel runway (NPR) – where the applicant applied to the Commissioner under the Taxation Administration Act 1953 (Cth) (TAA) for a private ruling as to whether certain initial activities associated with the construction of the NPR were themselves a “project” for the purposes of subdivision 40-I of the Income Tax Assessment Act 1997 (Cth) – whether the two phases of construction of the NPR compr

PRACTICE AND PROCEDURE - TAXATION – jurisdiction of the Tribunal – no jurisdiction to hear claims against Commissioner of Taxation for compensation or reimbursement of expenses, even if raised in objection or application for review Full decision here

TAXATION – INCOME TAX – where applicant was medically discharged from the Army – where applicant was classified under the Military Benefits and Superannuation Act 1991 (Cth) (MSB Act) as having a Class A invalidity – whether the invalidity pension payments under the MSB Act for the income years ended 30 June 2014, 2015, 2016 and 2017 (relevant income years) should be treated in the manner prescribed in s 307-145(1) of the Income Tax Assessment Act 1997 (Cth) (ITAA97) – where

Stamp duties – Declaration of trust – Partnership – Dissolution – Partnership assets – Nature of partners' rights in relation to partnership assets – Where freehold titles to land held by two partners as joint tenants – Where other partners not registered title holders – Where partnerships dissolved but not wound up upon death of one partner holding titles – Where surviving partner declared trusts over freehold titles for benefit of other partners in proportion to partnership

TAXATION – customs and excise – tariff concession order (“TCO”) – core criteria – substitutable goods – appeal from decision of the Administrative Appeals Tribunal – where TCO application made in respect of unattended trains to be incorporated into the Sydney Metro Train Network was refused – whether Tribunal erred in applying ss. 269B and 269C of the Customs Act 1901 (Cth.) – whethetarir Tribunal erred in finding that particular trains produced in Australia are “substitutabl

PRACTICE AND PROCEDURE – cross-vesting – application for transfer of proceedings to the Family Court of Western Australia under s 5(4) of the Jurisdiction of Courts (Cross-vesting) Act 1987 (Cth) – whether appropriate and in the interests of justice to cross-vest – whether Commissioner of Taxation’s claim for declaratory relief over property interests was a ‘matrimonial cause’ – whether Commissioner’s claim for declaratory relief would conflict with relief sought under ss 78