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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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Kander and Commissioner of Taxation (Taxation) [2020] AATA 2635

TAXATION – INCOME TAX - where applicant intended to enter into salary sacrifice arrangement – where applicant mistakenly directed employer to make after-tax superannuation contributions – whether ordinary income – decision affirmed Full decision here

Auctus Resources Pty Ltd v Commissioner of Taxation [2020] FCA 1096

TAXATION – relief under s. 39B of the Judiciary Act 1903 (Cth.) – where taxpayer made application to register resource extraction research project as a research and development activity the purposes of s. 27A of the Industry Research and Development Act 1986 (Cth.) – where Innovation and Science Australia registered project as a research and development activity under s. 27J – where taxpayer subsequently claimed research and development tax offset refunds in its tax return for 2013 year of income – where amount paid by Commissioner to taxpayer following claim for refunds – where Innovation and Science Australia subsequently reviewed project and found that none of the associated activities co

Duncan and Commissioner of Taxation (Taxation) [2020] AATA 2540

TAXATION – whether outgoing incurred in gaining or producing assessable income – whether outgoing of capital or of a capital nature – whether Applicant acted in his capacity as a director – insolvent trading – company in liquidation – decision under review affirmed Full decision here

Sushi Yachiyo Pty Ltd and Commissioner of Taxation (Taxation) [2020] AATA 2328

TAXATION – superannuation guarantee charge – whether a prescribed employee – whether employee holds a position as a senior executive – whether the employee was nominated as mentioned in paragraph 457.223 (2) (c), (4) (d) or (5) (d) of Schedule 2 to the Migration Regulations 1994 – whether employee’s position carries substantial executive responsibility – whether the employee’s qualifications for the position are appropriate – decision under review affirmed Full decision here

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