Gupta and Tax Practitioners Board [2022] AATA 4226
TAXATION – application for unrestricted registration as a tax agent – Master of Business Administration (MBA) – whether MBA is relevant...
Nugawela v Commissioner of Taxation [2022] FCA 1474
TAXATION - appeal from a decision of the Administrative Appeals Tribunal under s 44 of the Administrative Appeals Tribunal Act 1975 (Cth)...
The Trustee for the NFTA Unit Trust and Commissioner of Taxation (Taxation) [2022] AATA 4132
TAXATION – goods and services tax (GST) – input tax credits (ITCs) – eligibility to claim input tax credits – taxpayer’s burden to prove...
SNSV and Commissioner of Taxation (Taxation) [2022] AATA 4047
TAXATION – allocation of matters to Small Business Taxation Division – where applicant denied he carried on a business – whether a “small...
XPTC and Commissioner of Taxation (Taxation) [2022] AATA 4147
TAXATION – INCOME TAX – review of objection decision – whether allowable deductions – fees paid in settlement of court proceedings –...
Philip Morris Ltd v Comptroller-General of Customs [2022] FCAFC 185
TAXATION – where applicant made applications for drawbacks pursuant to the Customs Act 1901 (Cth) and Customs (International Obligations)...
SVYR and Commissioner of Taxation (Taxation) [2022] AATA 3994
TAXATION – GOODS AND SERVICES TAX – mobile telephone and tablet accessories – where telecommunications provider granted credit to...