Commissioner of Taxation v Sharpcan Pty Ltd [2019] HCA 36
Income tax (Cth) – Allowable deductions – Where taxpayer had received percentage of income derived from 18 gaming machines operated by...
H2O Exchange Pty Ltd and Innovation and Science Australia (Taxation) [2019] AATA 4195
TAXATION – research and development tax offset – development of software platform for water trading – whether R&D activities are “core...
Stockton v Commissioner of Taxation [2019] FCA 1679
TAXATION – residency of taxpayer – where the applicant is a citizen of the United States of America – where the applicant came to...
Ke and Commissioner of Taxation (Taxation) [2019] AATA 4057
TAX – where income tax assessments issues by the Australian Tax Office following an audit – whether assessment excessive – whether...
Jordan, Commissioner of Taxation v Second Commissioner of Taxation [2019] FCA 1602
TAXATION – taxation administration – disclosure of protected taxpayer information – whether information concerning the taxation affairs...
Coles Supermarkets Australia Pty Ltd v Commissioner of Taxation [2019] FCA 1582
TAXATION – fuel tax credits – where an entity in the taxpayer’s group acquired fuel for re-sale to its customers – where a small portion...
Burns and Commissioner of Taxation (Taxation) [2019] AATA 3860
TAXATION – application for release from taxation liability – eligible and non-eligible taxation liabilities – Taxation Administration Act...
Glencore Investment Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [2019] FCA 1
TAXATION – transfer pricing – appeal from objection decisions of Commissioner of Taxation – amended assessments raised pursuant to Div 13...