Auckram and Commissioner of Taxation (Taxation) [2022] AATA 4691 (23 December 2022)
TAXATION – income tax – objection to assessment of assessable income – franked dividends – franking credits – where Applicant sole...
Domestic Property Developments Pty Ltd and Commissioner of Taxation [2022] AATA 4436
TAXATION – GOODS AND SERVICES TAX – where residential premises leased then made available for either leasing or sale - whether premises...
Commissioner of Taxation v Landcom [2022] FCAFC 204
TAXATION – appeal from decision of primary judge setting aside objection decision – objection to private ruling – where single contract...
Gupta and Tax Practitioners Board [2022] AATA 4226
TAXATION – application for unrestricted registration as a tax agent – Master of Business Administration (MBA) – whether MBA is relevant...
Nugawela v Commissioner of Taxation [2022] FCA 1474
TAXATION - appeal from a decision of the Administrative Appeals Tribunal under s 44 of the Administrative Appeals Tribunal Act 1975 (Cth)...
The Trustee for the NFTA Unit Trust and Commissioner of Taxation (Taxation) [2022] AATA 4132
TAXATION – goods and services tax (GST) – input tax credits (ITCs) – eligibility to claim input tax credits – taxpayer’s burden to prove...
SNSV and Commissioner of Taxation (Taxation) [2022] AATA 4047
TAXATION – allocation of matters to Small Business Taxation Division – where applicant denied he carried on a business – whether a “small...
XPTC and Commissioner of Taxation (Taxation) [2022] AATA 4147
TAXATION – INCOME TAX – review of objection decision – whether allowable deductions – fees paid in settlement of court proceedings –...