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.

Stealth Enterprises Australia Pty Ltd and Commissioner of Taxation (Taxation) [2021] AATA 4600

TAXATION – income tax and GST amended assessments – where applicant failed to declare assessable income and under-stated taxable supplies...

Carvell and Taxation and Commercial Division (Taxation) [2021] AATA 3627

TAXATION – default assessments – administrative penalties - taxpayer’s burden to prove assessment excessive – taxpayer’s burden to prove...

Commissioner of Taxation v Ross [2021] FCA 766

Appeal from: Re MJPV and Commissioner of Taxation [2020] AATA 1527 TAXATION – onus of proof – appeal from decisions of Administrative...

PDXS and Commissioner of Taxation (Taxation) [2021] AATA 725

TAXATION – income tax – Applicant made statements regarding cash income to Western Australia Police during Police interview – Police...

Le v Commissioner of Taxation [2021] FCA 303

Appeal from: NGFZ v Federal Commissioner of Taxation [2019] AATA 5410 TAXATION – onus of proof – appeal under s 14ZZ of the Taxation...