Pike v Commissioner of Taxation [2019] FCA 2185
TAXATION – residency of taxpayer – where the taxpayer moved to Australia from Zimbabwe – where the taxpayer was first an Australian...
The Trustee for the Whitby Trust and Commissioner of Taxation (Taxation) [2019] AATA 5637
TAXATION – distribution of trust assets – disclaimer of legal interests in trusts - whether disclaimer was effective – entitlement to...
Wing and Commissioner of Taxation (Taxation) [2019] AATA 5547
Taxation – Income tax – Division 7A of the Income Tax Assessment Act 1936 –assessable income – small business CGT rollover concession...
Diarra and Commissioner of Taxation (Taxation) [2019] AATA 5545
TAXATION – Administrative penalty – Reasonable care – Remission. Full decision here
Miley and Commissioner of Taxation (Taxation) [2019] AATA 5540
TAXATION – whether the applicant satisfies the maximum net asset value test – valuation of assets immediately before a CGT event – method...
Skourmallas and Commissioner of Taxation (Taxation) [2019] AATA 5535
TAXATION – Goods and Services Tax (GST) - input tax credits - creditable acquisitions – whether applicant carrying on business as a motor...
Commissioner of Taxation v Eichmann [2019] FCA 2155
TAXATION – CGT concessions – “active asset” – land used for storage of materials used by construction company – land not “used ... in the...