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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.

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Wing and Commissioner of Taxation (Taxation) [2019] AATA 5547

Taxation – Income tax – Division 7A of the Income Tax Assessment Act 1936 –assessable income – small business CGT rollover concession...

Burton v Commissioner of Taxation [2019] FCAFC 141

TAXATION – foreign income tax offset – s 770-10 of the Income Tax Assessment Act 1997 (Cth) – where taxpayer paid tax in the United...

Sole Luna Pty Ltd as Trustee for the PA Wade No 2 Settlement Trust v Commissioner of Taxation [2019]

TAXATION – allowable deductions – s 8-1 of the Income Tax Assessment Act 1997 (Cth) (the “1997 Act”) – Div 3B of Pt III of the Income Tax...

SDRQ and Commissioner of Taxation (Taxation) [2019] AATA 2003

TAXATION – capital gains tax – disposal of shares in companies – whether a capital gains tax loss occurred – lack of contemporaneous...

YCNM and Commissioner of Taxation (Taxation) [2019] AATA 1592

TAXATION – characterisation of settlement payment made by insurer under deed of release – claim under group salary continuance insurance...

Mingos v Commissioner of Taxation [2019] FCA 834

TAXATION – appeal from decision of the Commissioner of Taxation disallowing objection to inclusion of capital gain from sale of property...

Paule v Commissioner of Taxation [2019] FCA 394

TAXATION – appeal from decision of the Commissioner of Taxation to disallow objections to amended assessments – where trustees of various...

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