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.

Cessnock Holden Central Pty Ltd and Commissioner of Taxation (Taxation) [2021] AATA 2576

TAXATION – JOBKEEPER PAYMENTS – where applicant incorporated on 16 June 2020 – where applicant cannot satisfy requirement of carrying on...

Stark and Commissioner of Taxation (Taxation) [2021] AATA 2583

TAXATION – whether payment received in settlement of a claim for deceptive conduct and wrongful dismissal is an Employment Termination...

"Prepaid rent" - capital or revenue?

Tax Bar Association member Joel Phillips discusses the Full Federal Court's recent decision in Mussalli v Commissioner of Taxation...

Clark and Commissioner of Taxation (Taxation) [2021] AATA 2446

TAXATION – income tax – requests for extensions of time to object – travel allowance expenses – where submissions indicate taxpayer...

Commissioner of Taxation v Ross [2021] FCA 766

Appeal from: Re MJPV and Commissioner of Taxation [2020] AATA 1527 TAXATION – onus of proof – appeal from decisions of Administrative...

Razzy Australia Pty Ltd & Anor v Commissioner of State Revenue [2021] VSC 409

INTEREST – Interest payable on refund of Stamp duty – Whether appropriate to have regard to the interest rate payable to refunds under...