Thiele and Commissioner of Taxation (Taxation) [2022] AATA 2123
TAXATION – CORONAVIRUS ECONOMIC RESPONSE PACKAGE – CASH FLOW BOOST – where applicant carried on business in partnership in 2018-19 but...
Douglas and Commissioner of Taxation (Taxation) [2022] AATA 2056
TAX – where amended income tax assessment issued by the Australian Tax Office – whether assessment excessive – whether “special dividend”...
JMC Pty Limited v Commissioner of Taxation [2022] FCA 750
TAXATION – applicant provides accredited higher education creative industries courses – Mr Harrison engaged by applicant as lecturer –...
Comptroller-General of Customs v Alstom Transport Australia Pty Ltd [2022] FCAFC 109
TAXATION – customs and excise – tariff concession order (TCO) – core criteria – substitutable goods – appeal from decision of the...
Aurizon Holdings Limited and the Meaning of “Share Capital”
TBA member Mark Gioskos discusses the Federal Court's recent decision in Aurizon Holdings Limited, which considered the meaning of “share...
GQRW and Commissioner of Taxation (Taxation) [2022] AATA 1779
TAXATION – income tax – ordinary income – where payments received related to ongoing family and business proceedings – payments made as a...
Mustapha and Commissioner of Taxation (Taxation) [2022] AATA 1519
TAXATION – Income Tax –objection to default assessment – applicant bears onus of proving taxable income – whether amended assessments...