News

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.

Deputy Commissioner of Taxation v Gould [2020] FCA 337

EVIDENCE – application for interlocutory orders regarding examination of judgment debtor conducted before a Registrar under s 41.10 of...

BHP Billiton Limited v Commissioner of Taxation [2020] HCA 5

Income tax (Cth) – Assessable income – Controlled foreign companies – Where Pt X of Income Tax Assessment Act 1936 (Cth) ("Act")...

Hii v Commissioner of Taxation (No 2) [2020] FCA 345

TAXATION – where the applicant seeks to challenge under s 39B of the Judiciary Act 1903 (Cth) an audit decision and an objection decision...

Greig v Commissioner of Taxation [2020] FCAFC 25

TAXATION – allowable deductions – where taxpayer made 64 separate acquisitions of shares in one company – whether the taxpayer’s...

NQZG and Commissioner of Taxation (Taxation) [2020] AATA 379

TAXATION – character of payment received – founders retention amount – whether receipt was of income or capital nature – whether payment...