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TAXATION – where the respondent party to a joint venture agreement in relation to petroleum project – where joint venture participants held statutory titles which conferred authority to explore for petroleum – where respondent increased its proportional interest in statutory titles through purchase of additional proportional interest pursuant to an asset exchange agreement – whether the respondent is entitled to tax deduction under s 40-80 of the Income Tax Assessment Act 199

TAXATION – income tax assessment for year ended 30 June 2019 – personal superannuation contributions – whether Applicant entitled to a deduction for personal superannuation contributions – Applicant made redundant due to effect of COVID-19 pandemic and is seeking assistance as a “COVID victim” – Applicant lodged notice of intent to claim or vary a deduction for personal superannuation contributions late – no discretion to extend the time limit – whether the application should