Rogers and Commissioner of Taxation (Taxation) [2021] AATA 4478
TAXATION – Superannuation – where applicant was imposed tax for excess superannuation contributions for the 2018 income year pursuant to...
Kwan and Commissioner of Taxation (Taxation) [2021] AATA 4465
TAXATION – income tax – was the Applicant carrying on a business – deductibility of expenses – Applicant’s burden to prove amended...
Glencore Transfer Pricing decision - Draft Impact Statement
TBA member James Strong discusses the Commissioner of Taxation's Draft Decision Impact Statement following the High Court's refusal to...
The Buddhist Society of Western Australia Inc v Commissioner of Taxation (No 3) [2021] FCA 1485
TAXATION – application for further relief following delivery of final judgment – where taxpayer brought an appeal from a taxation...
M3K Services Pty Ltd and Commissioner of Taxation (Taxation) [2021] AATA 4416
TAXATION – GOODS AND SERVICES TAX – whether refund of excess GST paid is denied by s 142-10 of the A New Tax System (Goods and Services...
Commissioner of Taxation v Virgin Australia Regional Airlines Pty Ltd [2021] FCAFC 209
Appeal from: Virgin Australia Airlines Pty Ltd v Commissioner of Taxation [2021] FCA 523 TAXATION – appeals under s 14ZZ of the Taxation...
Sanderson and Commissioner and Taxation (Taxation) [2021] AATA 4305
TAXATION – INCOME TAX – whether taxpayer resident of Australia – where taxpayer spent 83 days in the income year in Australia – where...