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...