The Buddhist Society of Western Australia Inc v Commissioner of Taxation [2020] FCA 1126
TAXATION – appeal of an objection decision under Pt IVC of the Taxation Administration Act 1953 (Cth) – where originating application...
Joubert and Commissioner of Taxation (Taxation) [2020] AATA 2645
TAXATION – residency of tax payer – whether resident according to ordinary concepts – Applicant worked overseas to financially support...
Kander and Commissioner of Taxation (Taxation) [2020] AATA 2635
TAXATION – INCOME TAX - where applicant intended to enter into salary sacrifice arrangement – where applicant mistakenly directed...
Auctus Resources Pty Ltd v Commissioner of Taxation [2020] FCA 1096
TAXATION – relief under s. 39B of the Judiciary Act 1903 (Cth.) – where taxpayer made application to register resource extraction...
Duncan and Commissioner of Taxation (Taxation) [2020] AATA 2540
TAXATION – whether outgoing incurred in gaining or producing assessable income – whether outgoing of capital or of a capital nature –...
Sushi Yachiyo Pty Ltd and Commissioner of Taxation (Taxation) [2020] AATA 2328
TAXATION – superannuation guarantee charge – whether a prescribed employee – whether employee holds a position as a senior executive –...
LQNN and Commissioner of Taxation (Taxation) [2020] AATA 1915
TAXATION – income tax – whether payments were ordinary income – overpayments – penalties – whether penalties should be remitted –...