News

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.

Coronica and Commissioner of Taxation (Taxation) [2021] AATA 745

SUPERANNUATION – self-managed superannuation fund – trustee’s failure to comply with regulatory requirements in relation to in-house...

O'Neill v Deputy Commissioner of Taxation [2021] FCA 322

PRACTICE AND PROCEDURE – construction of procedural timetabling order which set aside “all extant orders” – whether that order discharged...

PDXS and Commissioner of Taxation (Taxation) [2021] AATA 725

TAXATION – income tax – Applicant made statements regarding cash income to Western Australia Police during Police interview – Police...

Le v Commissioner of Taxation [2021] FCA 303

Appeal from: NGFZ v Federal Commissioner of Taxation [2019] AATA 5410 TAXATION – onus of proof – appeal under s 14ZZ of the Taxation...

PKWK and Innovation and Science Australia (Taxation) [2021] AATA 706

TAXATION – research and development tax offset – activities relating to development of soil treatment facility – whether activities were...

Commissioner of Taxation v Apted [2021] FCAFC 45

Appeal from: Apted and Commissioner of Taxation [2020] AATA 5139 TAXATION – application for Coronavirus economic response payment...

Clough Limited v Commissioner of Taxation (No 2) [2021] FCA 267

COSTS - where appeal by applicant against objection decision dismissed - where parties unable to agree costs - where Commissioner of...