Hedges v Commissioner of Taxation [2022] FCA 1389
INCOME TAX – capital gains tax – appeal from decision of the Administrative Appeals Tribunal – where Tribunal affirmed decision of the...
Cammarano and Commissioner of Taxation (Taxation) [2022] AATA 3910
TAXATION – audits undertaken – amended assessments issued – unexplained and unreported income – gambling- whether assessment incorrect or...
Aristocrat Technologies Australia Pty Limited v Konami Australia Pty Limited (No 3) [2022] FCA 1373
PATENTS – account of profits – apportionment of profits – availability of apportionment – characterisation of invention – consideration...
Chami and Commissioner of Taxation (Taxation) [2022] AATA 3797
TAX – cancellation of Australian Business Number and GST registration – business activity statements revised to NIL – whether the...
Duff and Commissioner of Taxation (Taxation) [2022] AATA 3675
INCOME TAX – definition of “resident or resident of Australia” – s 6(1) Income Tax Assessment Act 1936 (Cth) – admitted pre-existing...
BBlood Enterprises Pty Ltd v Commissioner of Taxation (Costs) [2022] FCA 1278
TAXATION – where appeal dismissed – application to set aside order dismissing appeal – s 14ZZP of Taxation Administration Act 1953 (Cth)...
H & B Auto Repair Centre Pty Ltd and Commissioner of Taxation (Taxation) [2022] AATA 3561
TAXATION – goods and services tax – input tax credits – four year rule to claim input tax credit – eligibility to claim input tax credits...