Diarra and Commissioner of Taxation (Taxation) [2019] AATA 5545
TAXATION – Administrative penalty – Reasonable care – Remission. Full decision here
Miley and Commissioner of Taxation (Taxation) [2019] AATA 5540
TAXATION – whether the applicant satisfies the maximum net asset value test – valuation of assets immediately before a CGT event – method...
Skourmallas and Commissioner of Taxation (Taxation) [2019] AATA 5535
TAXATION – Goods and Services Tax (GST) - input tax credits - creditable acquisitions – whether applicant carrying on business as a motor...
Commissioner of Taxation v Eichmann [2019] FCA 2155
TAXATION – CGT concessions – “active asset” – land used for storage of materials used by construction company – land not “used ... in the...
ACN 154 520 199 Pty Ltd (In Liq) and Commissioner of Taxation (Taxation) [2019] AATA 5981
TAXATION – GST – input tax credits – gold industry – creditable acquisition – whether applicant made first supply of that precious metal...
Deputy Commissioner of Taxation v Huang [2019] FCA 2122
PRACTICE AND PROCEDURE – application for summary judgment – tax related liabilities –– no defence –stay application against the execution...
Melbourne Apartment Project Pty Ltd (as Trustee for Melbourne Apartment Project) v Commissioner of T
TAXATION – private ruling - statutory interpretation - A New Tax System (Goods and Services Tax) Act 1999 (Cth) s 38-250(1)(b)(i) –...