Bourne and Commissioner of Taxation (Taxation) [2020] AATA 190
TAXATION – whether default assessment issued by ATO excessive – taxpayer’s burden to prove default assessment excessive – taxpayer’s...
Commissioner of Taxation v Travelex Limited [2020] FCAFC 10
TAXATION – interest on overpayments – GST – where supplies which were GST-free erroneously included in Business Activity Statement –...
Deputy Commissioner of Taxation v Cutili Invest 88 Pty Ltd [2020] FCA 47
TAXATION – application for summary judgment against respondents on tax debts – application allowed PRACTICE AND PROCEDURE – freezing...
Coal of Queensland Pty Ltd and Innovation and Science Australia (Taxation) [2020] AATA 126
TAXATION – research and development tax offset – activities relating to production of viable coking coal product – Fort Cooper Coal...
Pike v Commissioner of Taxation [2019] FCA 2185
TAXATION – residency of taxpayer – where the taxpayer moved to Australia from Zimbabwe – where the taxpayer was first an Australian...
The Trustee for the Whitby Trust and Commissioner of Taxation (Taxation) [2019] AATA 5637
TAXATION – distribution of trust assets – disclaimer of legal interests in trusts - whether disclaimer was effective – entitlement to...
Wing and Commissioner of Taxation (Taxation) [2019] AATA 5547
Taxation – Income tax – Division 7A of the Income Tax Assessment Act 1936 –assessable income – small business CGT rollover concession...