News

Appeal from: CUB Australia Holding Pty Ltd v Commissioner of Taxation [2021] FCA 43 TAXATION – statutory notice to give information – where Commissioner sought particulars of documents over which legal professional privilege had been claimed – whether the notice was invalid on the ground that it was issued for an improper purpose – whether the extent of information sought and prior requests in correspondence indicated the Commissioner’s purpose was to determine the validity o

REGISTRATION AS A PUBLIC BENEVOLENT INSTITUTION – whereas the applicant is registered as a charity under the subtype of advancing education - whether the applicant has a benevolent purpose - whether the applicant provides relief - the applicant satisfies the required criteria - decision under review set aside - the applicant is to be registered as a public benevolent institution. Full decision here