SNSV and Commissioner of Taxation (Taxation) [2022] AATA 4047
TAXATION – allocation of matters to Small Business Taxation Division – where applicant denied he carried on a business – whether a “small...
XPTC and Commissioner of Taxation (Taxation) [2022] AATA 4147
TAXATION – INCOME TAX – review of objection decision – whether allowable deductions – fees paid in settlement of court proceedings –...
Philip Morris Ltd v Comptroller-General of Customs [2022] FCAFC 185
TAXATION – where applicant made applications for drawbacks pursuant to the Customs Act 1901 (Cth) and Customs (International Obligations)...
SVYR and Commissioner of Taxation (Taxation) [2022] AATA 3994
TAXATION – GOODS AND SERVICES TAX – mobile telephone and tablet accessories – where telecommunications provider granted credit to...
Hedges v Commissioner of Taxation [2022] FCA 1389
INCOME TAX – capital gains tax – appeal from decision of the Administrative Appeals Tribunal – where Tribunal affirmed decision of the...
Cammarano and Commissioner of Taxation (Taxation) [2022] AATA 3910
TAXATION – audits undertaken – amended assessments issued – unexplained and unreported income – gambling- whether assessment incorrect or...
Aristocrat Technologies Australia Pty Limited v Konami Australia Pty Limited (No 3) [2022] FCA 1373
PATENTS – account of profits – apportionment of profits – availability of apportionment – characterisation of invention – consideration...