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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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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...

Dezfoolian and Commissioner of Taxation (Taxation) [2021] AATA 3991

TAXATION – INCOME TAX - foreign exchange losses – where applicant transferred funds to Iranian bank account – where exchange rate...

Munkayilar and Commissioner of Taxation (Taxation) [2021] AATA 1839

TAXATION – objection to assessment – shortfall penalty – claimed work-related clothing, self-education and other expenses – whether...

Hii v Commissioner of Taxation (No 2) [2020] FCA 345

TAXATION – where the applicant seeks to challenge under s 39B of the Judiciary Act 1903 (Cth) an audit decision and an objection decision...

Bosanac and Commissioner of Taxation (Taxation) [2019] AATA 1240

TAXATION – Taxation Administration Act 1953 (Cth) – remittal from Federal Court – whether the tax shortfall penalty should be remitted in...

Al Rubaei and Commissioner of Taxation (Taxation) [2019] AATA 71

TAXATION – shortfall penalty – whether assessment of shortfall penalty was properly imposed – shortfall amount resulted from recklessness...

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