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...
Airport Handling Services Australia Pty Ltd v Commissioner of Taxation [2021] FCA 1405
TAXATION – Coronavirus Economic Response Package (Payments and Benefits) Act 2020 (Cth) – Coronavirus Economic Response Package (Payments...
Clough Limited v Commissioner of Taxation [2021] FCAFC 197
Appeal from: Clough Limited v Commissioner of Taxation [2021] FCA 108 INCOME TAXATION – payments made to bring to an end options and...
S 353-10 notice seeking particulars about documents related to privilege claim – improper or not?
TBA member Khai-Yin Lim discusses the Full Federal Court’s recent decision in CUB Australia Holding Pty Ltd v Commissioner of Taxation...