Del Castillo and Commissioner of Taxation (Taxation) [2022] AATA 4233 (12 December 2022)
Concessions available to small business entities under Division 152 of the Income Tax Assessment Act 1997 – Did the applicant carry on a...
Eichmann v Commissioner of Taxation [2020] FCAFC 155
Appeal from: Commissioner of Taxation v Eichmann [2019] FCA 2155 TAXATION – appeal from judgment of Federal Court of Australia setting...
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...
Eichmann and Commissioner of Taxation (Taxation) [2019] AATA 162
TAXATION – Capital Gains Tax – Small Business CGT concessions – whether land is an active asset – whether storing tools on land is using...