GYNW and Commissioner of Taxation (Taxation) [2019] AATA 4262
TAXATION – complying superannuation fund – taxation of superannuation entities – dividends from a company – whether a non-arm’s length...
Deputy Commissioner of Taxation v Huang [2019] FCA 1728
PRACTICE AND PROCEDURE – Application for freezing orders against the respondents – whether a judgment for a tax debt will be enforceable...
Lacey and Commissioner of Taxation (Taxation) [2019] AATA 4246
TAXATION – superannuation excess transfer balance – whether pension drawdown debits or reduces transfer balance account – where applicant...
Hart v Commissioner of Taxation [2019] FCAFC 179
TAXATION – capital gains – discount capital gains – where trustees of various trusts sold shares and made capital gains – where various...
Commissioner of Taxation v Sharpcan Pty Ltd [2019] HCA 36
Income tax (Cth) – Allowable deductions – Where taxpayer had received percentage of income derived from 18 gaming machines operated by...
H2O Exchange Pty Ltd and Innovation and Science Australia (Taxation) [2019] AATA 4195
TAXATION – research and development tax offset – development of software platform for water trading – whether R&D activities are “core...
Stockton v Commissioner of Taxation [2019] FCA 1679
TAXATION – residency of taxpayer – where the applicant is a citizen of the United States of America – where the applicant came to...