Kong and Commissioner of Taxation (Taxation) [2021] AATA 2775
TAXATION – income tax – default amended assessments – whether evasion - unexplained bank deposits – onus to prove assessment was...
Allen and Commissioner of Taxation (Taxation) [2021] AATA 2768
TAXATION – PRIVATE RULINGS – applicant applying for private ruling – applicant’s objection to private ruling decision – commissioner’s...
S & L Consulting Pty Ltd and Commissioner of Taxation (Taxation) [2021] AATA 2714
TAXATION – CASH FLOW BOOST – where eligibility for cash flow boost depends on whether claimant required to withhold Pay-As-You-Go (PAYG)...
Advanced Holdings Pty Limited as Trustee for The Demian Trust v Commissioner of Taxation [2021]
Appeal from: Advanced Holdings Pty Limited as trustee for The Demian Trust v Commissioner of Taxation [2020] FCA 1479 STVJ & Ors v...
Hartley and Commissioner of Taxation (Taxation) [2021] AATA 2622
TAXATION – monies paid and declared as salary over seven tax years – remote area housing benefits claim under s 58ZC – expense payment...
Cessnock Holden Central Pty Ltd and Commissioner of Taxation (Taxation) [2021] AATA 2576
TAXATION – JOBKEEPER PAYMENTS – where applicant incorporated on 16 June 2020 – where applicant cannot satisfy requirement of carrying on...
Stark and Commissioner of Taxation (Taxation) [2021] AATA 2583
TAXATION – whether payment received in settlement of a claim for deceptive conduct and wrongful dismissal is an Employment Termination...
"Prepaid rent" - capital or revenue?
Tax Bar Association member Joel Phillips discusses the Full Federal Court's recent decision in Mussalli v Commissioner of Taxation...