Auckram and Commissioner of Taxation (Taxation) [2022] AATA 4691 (23 December 2022)
TAXATION – income tax – objection to assessment of assessable income – franked dividends – franking credits – where Applicant sole director and shareholder – whether company had ceased to exist at relevant time – where prior decision of AAT has attributed value of a company's assets to the Applicant for the purposes of the Social Security Act 1991 (Cth) – whether Social Security Act 1991 (Cth) transfers ownership of a company's assets to an individual – whether allegations of fraud or misconduct sufficient to discharge burden of proof – reviewable decision affirmed.
Full decision here
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