Deputy Commissioner of Taxation v Ziolkowski (No 3) [2019] FCA 443
PRACTICE AND PROCEDURE – application for writ for levy of property – where s 53 of the Federal Court of Australia Act 1976 (Cth) provides...
SM Employment Pty Ltd v Commissioner of Taxation [2019] FCA 464
PRACTICE AND PROCEDURE – where parties have reached a compromise agreement – whether such agreement overtakes the decision under review –...
Hourigan and Commissioner of Taxation (Taxation) [2019] AATA 558
TAXATION – tax liability – shortfall amount – imposition of administrative penalties – imposition of shortfall interest charges greater...
Trustee for the Michael Hayes Family Trust v Commissioner of Taxation [2019] FCA 426
TAXATION – income tax – trusts – whether a trust is a “public trading trust” pursuant to s 102R(1)(b) of the Income Tax Act 1936 (Cth) –...
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...
YPQF and Commissioner of Taxation (Taxation) [2019] AATA 518
INCOME TAX – assessment of payments said to be loans – whether payments were borrowed money or proceeds from disposal of assets from...
Rosebridge Nominees Pty Ltd (IN LIQ) and Commissioner of Taxation (Taxation) [2019] AATA 426
TAXATION – GST – time limits on entitlement to claim input tax credits and GST refunds – whether special rules relating to...