BHP Billiton Limited v Commissioner of Taxation [2020] HCA 5
Income tax (Cth) – Assessable income – Controlled foreign companies – Where Pt X of Income Tax Assessment Act 1936 (Cth) ("Act")...
Hii v Commissioner of Taxation (No 2) [2020] FCA 345
TAXATION – where the applicant seeks to challenge under s 39B of the Judiciary Act 1903 (Cth) an audit decision and an objection decision...
Greig v Commissioner of Taxation [2020] FCAFC 25
TAXATION – allowable deductions – where taxpayer made 64 separate acquisitions of shares in one company – whether the taxpayer’s...
NQZG and Commissioner of Taxation (Taxation) [2020] AATA 379
TAXATION – character of payment received – founders retention amount – whether receipt was of income or capital nature – whether payment...
Schiele and Commissioner of Taxation (Taxation) [2020] AATA 286
TAX – assessment of foreign citizens’ income tax - whether applicant was a resident of Australia in the 2016 income tax year – decision...
Bourne and Commissioner of Taxation (Taxation) [2020] AATA 190
TAXATION – whether default assessment issued by ATO excessive – taxpayer’s burden to prove default assessment excessive – taxpayer’s...
Commissioner of Taxation v Travelex Limited [2020] FCAFC 10
TAXATION – interest on overpayments – GST – where supplies which were GST-free erroneously included in Business Activity Statement –...
Deputy Commissioner of Taxation v Cutili Invest 88 Pty Ltd [2020] FCA 47
TAXATION – application for summary judgment against respondents on tax debts – application allowed PRACTICE AND PROCEDURE – freezing...