LQNN and Commissioner of Taxation (Taxation) [2020] AATA 1915
TAXATION – income tax – whether payments were ordinary income – overpayments – penalties – whether penalties should be remitted –...
Morrison-Francis and Commissioner of Taxation (Taxation) [2020] AATA 1860
PRACTICE AND PROCEDURE – TAXATION – jurisdiction of the Tribunal – where applicant asserts that a notice of objection was lodged and a...
AJ & PA McBride Ltd and Commissioner of Taxation (Taxation) [2020] AATA 1909
TAXATION – Income tax – deductions – depreciating assets – capital allowance system – Division 40-F of the Income Tax Assessment Act 1997...
TKGY and Commissioner of Taxation (Taxation) [2020] AATA 1839
TAXATION – goods and services tax – input tax credits – four year rule to claim input tax credit – eligibility to claim input tax credits...
McAteer and Commissioner of Taxation (Taxation) [2020] AATA 1795
TAXATION – deductibility to employee of home office expenses – working at home required by employer – equipment for home use supplied by...
The Trustee for the Star Enterprises Trust (Eurodrive Tours Pty Ltd) and Commissioner of Taxation (T
TAXATION – LUXURY CAR TAX – supplies of luxury cars – liability for tax – whether putative lenders or purchaser - whether intention to...
Brown v Commissioner of Taxation [2020] FCA 817
TAXATION – director penalties – application for review of decision of delegate of Commissioner of Taxation under Administrative Decisions...