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TAXATION – GST – input tax credits – gold industry – creditable acquisition – whether applicant made acquisitions of precious metal or scrap gold – whether acquisitions made from intermediaries – whether acquisitions made through intermediaries acting as agents – form of tax invoices – whether second-hand goods rules apply – meaning of second-hand goods – form of records required for acquisitions of second-hand goods – whether excess GST passed on to another entity – shortcom

Appeal from: Watson as trustee for the Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation [2019] FCA 228 TAXATION – allowable deductions – where the taxpayer is the scheme administrator of the Murrindindi Bushfire Class Action Settlement Scheme – whether the costs and expenses incurred by the taxpayer in administering the Scheme are deductible under s 8-1 of the Income Tax Assessment Act 1997 (Cth) – whether the costs were incurred in gaining or prod

TAX – whether amended income tax assessment issued by the Australian Tax Office following a private ruling was excessive – whether the applicant conducted a business in partnership with his wife – indicia to be considered in determining whether a business is operated as a partnership for income tax purposes - decision under review affirmed Full decision here

TAXATION – consideration of an application to strike out a large part of the amended statement of claim filed on behalf of the applicants in the principal proceeding by which the applicants seek relief under s 39B of the Judiciary Act 1903 (Cth) in relation to decisions of the Commissioner of Taxation to issue Amended Assessments and Penalty Notices under the provisions of the Income Tax Assessment Act 1936 (Cth), the Income Tax Assessment Act 1997 (Cth) and the Taxation Admi