Campbell and Commissioner of Taxation (Taxation) [2019] AATA 2043
TAX – whether trust money distributed to a beneficiary properly characterised as assessable income – whether default income tax...
SDRQ and Commissioner of Taxation (Taxation) [2019] AATA 2003
TAXATION – capital gains tax – disposal of shares in companies – whether a capital gains tax loss occurred – lack of contemporaneous...
Byron Pty Ltd and Commissioner of Taxation (Taxation) [2019] AATA 2042
TAXATION AND REVENUE – goods and services tax – entitlement to claim input tax credits – whether creditable acquisitions made – meaning...
Bosanac v Commissioner of Taxation [2019] FCAFC 116
INCOME TAX - appeal by taxpayer from decision of primary judge dismissing appeal from objection decision disallowing objections to...
Farah Custodians Pty Limited v Commissioner of Taxation (No 2) [2019] FCA 1076
TAXATION – interlocutory application – application for leave to amend pleadings to include claims in negligence arising from the...
Howard and Commissioner of Taxation (Taxation) [2019] AATA 1910
TAX – deemed dividend – whether dividend was a loan or income – whether the dividend applied to the 2009 or the 2010 income tax year –...
Jacobs and Commissioner of Taxation (Taxation) [2019] AATA 1726
TAXATION – superannuation excess transfer balance tax liability – whether discretion to waive – decision under review affirmed Full...
Hill and Commissioner of Taxation (Taxation) [2019] AATA 1723
Allowable deductions — Losses — Losses incurred in carrying on a business — Indicia of carrying on a business — Indicia of carrying on a...