McCarthy and Commissioner of Taxation (Taxation) [2021] AATA 1511
TAXATION –income tax assessment objection – whether subdivision of the Property amounted to carrying out a business operation or...
Olias Pty Ltd as trustee for the Storer Family Trust and Commissioner of Taxation [2021] AATA 1524
TAXATION – superannuation guarantee charge – whether worker is an employee or independent contractor – multi-factorial approach to...
Mussalli v Commissioner of Taxation [2021] FCAFC 71
TAXATION – income tax – deductibility – payments made upon entering into lease and license agreements of franchise restaurants – payments...
RHXV and Commissioner of Taxation (Taxation) [2021] AATA 1349
TAXATION – objection to assessment of shortfall penalty – refusal to remit penalty – Applicant failed to exercise reasonable care in...
Shell Energy Holdings Australia Limited v Commissioner of Taxation [2021] FCA 496
TAXATION - appeal against objection decision of Commissioner of Taxation - where applicant party to joint venture agreements in relation...
Dessent and Commissioner of Taxation (Taxation) [2021] AATA 1206
TAXATION – where applicant received insurance payment – whether insurance payment is treated as assessable recoupment under s 20-20 of...
Singh v Khan (No 2) [2021] FCA 463
RESTITUTION – claim for money had and received on mistake of law – whether applicant must plead loss or liability to third party –...