News

This page features a selection of recent cases of potential interest to our members and subscribers, as well as news updates from the Association. You can subscribe below to stay up to date with new posts.

Please note that this page is not a complete listing of all tax cases, but focuses on decisions of presidential members of the Administrative Appeals Tribunal, the Federal Court, and the High Court. Decisions may be removed from time to time.

Commissioner of Taxation v Bosanac (No 5) [2019] FCA 2126

TAXATION – application to vary, set aside or permanently stay summary judgment given in favour of the Commissioner of Taxation – where...

Commissioner of Taxation v The Trustee for the Michael Hayes Family Trust [2019] FCAFC 226

TAXATION – public trading trusts – whether a unit trust is a public trading trust – whether an exempt entity had the right to acquire or...

Commissioner of Taxation v Scone Race Club Limited [2019] FCAFC 225

SUPERANNUATION – whether respondent race club was liable to pay a superannuation guarantee charge in respect of riding fees paid to...

Commissioner of Taxation v Racing Queensland Board [2019] FCAFC 224

SUPERANNUATION – whether principal racing authority liable to pay superannuation guarantee charges – construction of s 12 of...

Jarvis-Lavery and Commissioner of Taxation (Taxation) [2019] AATA 5409

TAXATION – income tax – Goods and Services Tax (GST) - input tax credits - creditable acquisitions – administrative penalties - whether...

Fastbet Investments Pty Ltd v Deputy Commissioner of Taxation (No 5) [2019] FCA 2073

ADMINISTRATIVE LAW – jurisdictional fact review – formation of reasonable belief – alleged failure to take into account a relevant...

Commissioner of Taxation v Pavihi [2019] FCA 2056

TAXATION – contraventions of s 68B of Superannuation Industry (Supervision) Act 1993 (Cth) – promotion of illegal early release of funds...

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