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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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Advanced Holdings Pty Limited as trustee for The Demian Trust v Commissioner of Taxation [2020] FCA

TAXATION – appeals under pt IVC of the Taxation Administration Act 1953 (Cth) – whether beneficial interest in joint venture property created in joint venturers by joint venture agreement – no intention in joint venture agreement to create trust relationship – whether repayments under loan facility on revenue account – where loan facility replaced earlier loans used to acquire trading stock – whether original borrowings on revenue account – Avco Financial Services Ltd v Commissioner of Taxation (Cth) [1981] HCA 6; 150 CLR 510, Thiess Toyota Pty Ltd v Commissioner of Taxation [1978] 1 NSWLR 723 and Federal Commissioner of Taxation v Cadbury-Fry Pascall (Aust) Ltd (in vol liq) (1979) 10 ATR 55

Arjunan and Commissioner of Taxation (Taxation) [2020] AATA 4024

TAXATION – residency of tax payer – taxpayer worked overseas for 7 months – whether Australian resident according to the Ordinary Concepts Test – whether Australian resident according to the Domicile Test – whether Australian resident according to the 183-Day Test – decision under review affirmed Full decision here

Commissioner of Taxation v Healius Ltd [2020] FCAFC 173

Appeal from: Healius Ltd v Commissioner of Taxation [2019] FCA 2011 TAXATION – appeals from decision dismissing appellant’s applications to appeal from objection decisions by Commissioner of Taxation – where lump sum amounts paid to medical practitioners under arrangements to conduct practice from respondent’s medical centres – whether primary judge erred in finding lump sum amounts made on revenue account for income tax purposes – whether primary judge erred by adopting narrow conception of nature of business – whether lump sum amounts paid to secure arrangements that formed part of profit-making structure of business – whether accounting treatment of lump sum amounts as goodwill supports c

Hii v Commissioner of Taxation [2020] FCA 1452

HIGH COURT AND FEDERAL COURT – consideration of an application under s 37AR(2) of the Federal Court of Australia Act 1976(Cth) for leave to institute a proceeding being an application for leave to appeal from orders of the primary judge, being a proposed proceeding the subject of an order made by the primary judge under s 37AO of that Act – consideration of whether the Court can be satisfied that the proposed proceeding is not a vexatious proceeding for the purposes of s 37AT(4) and s 37AS(2) of that Act – consideration of aspects of the application for leave to appeal Full decision here

San Remo Heights Pty Ltd and Commissioner of Taxation (Taxation) [2020] AATA 4023

TAXATION – GOODS AND SERVICES TAX – where applicant subdivided a single parcel of land over an extended period – where applicant also carried on rental and grazing activities – whether sales of subdivided lots in the course or furtherance of an enterprise – where no evidence of purpose of applicant’s acquisition of the land – relevance of applicant being a company - decision affirmed Full decision here

C.C.D Pty Ltd and Commissioner of Taxation (Taxation) [2020] AATA 3956

PRACTICE AND PROCEDURE – jurisdiction of the Tribunal – where applicant sought review of decision to deny refunds of excess franking credits for the 2006, 2007 and 2008 income years – where assessments ascertained the applicant’s taxable income was nil – where Income Tax Assessment Act 1936, s 175A provided at the relevant time that a taxpayer could not object against a nil assessment – decision not reviewable – application for review dismissed Full decision here

Cox and Commissioner of Taxation (Taxation) [2020] AATA 3857

TAXATION – application for release from taxation liability – eligible and non-eligible taxation liabilities – Taxation Administration Act 1953 (Cth) – s 340-5 of Schedule 1 – Respondent conceded that Applicant taxpayer would suffer serious hardship if he were required to satisfy his taxation liabilities – meaning of phrase “serious hardship” – income/outgoing test – assets/liabilities test – other relevant factors in deciding whether to exercise discretion to grant release from taxation liabilities – Tribunal finds it is appropriate to exercise discretion to grant Applicant taxpayer release from eligible taxation liabilities – reviewable decision set aside and substituted Full decision here

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