FSYC and Commissioner of Taxation (Taxation) [2022] AATA 2680
TAXATION – application for release from tax debt – whether debt related to goods and services tax can be released – where family violence...
Adcon Resources Vic Pty Ltd and Commissioner of Taxation (Taxation) [2022] AATA 2629
TAXATION – goods and services tax – GST grouping –part of the same 90% owned group – whether the two companies proposing to form a GST...
Landcom v Commissioner of Taxation [2022] FCA 510
CONSTITUTIONAL LAW – s 114 of the Constitution prohibits the Commonwealth imposing “any tax on property of any kind belonging to a State”...
Automotive Invest Pty Limited v Commissioner of Taxation (Gosford Classic Car Museum) [2022] FCA 281
TAXATION – luxury car tax – goods and services tax – where cars exhibited in a museum operated as a museum – where cars were generally...
Kais Jewellery (Syd) Pty Ltd and Commissioner of Taxation (Taxation) [2022] AATA 425
TAXATION – GOODS AND SERVICES TAX – whether applicant entitled to input tax credits on purported acquisitions of scrap gold – where...
Decleah Investments Pty Ltd and anor as Trustee for the PRS Unit Trust and Commissioner of Taxation
TAXATION – calculation of GST payable under margin scheme – valuation on an as is basis using hindsight information – approved valuation...
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...