Trustee for the Michael Hayes Family Trust v Commissioner of Taxation [2019] FCA 426
TAXATION – income tax – trusts – whether a trust is a “public trading trust” pursuant to s 102R(1)(b) of the Income Tax Act 1936 (Cth) –...
Paule v Commissioner of Taxation [2019] FCA 394
TAXATION – appeal from decision of the Commissioner of Taxation to disallow objections to amended assessments – where trustees of various...
YPQF and Commissioner of Taxation (Taxation) [2019] AATA 518
INCOME TAX – assessment of payments said to be loans – whether payments were borrowed money or proceeds from disposal of assets from...
Rosebridge Nominees Pty Ltd (IN LIQ) and Commissioner of Taxation (Taxation) [2019] AATA 426
TAXATION – GST – time limits on entitlement to claim input tax credits and GST refunds – whether special rules relating to...
JSJG and Commissioner of Taxation (Taxation) [2019] AATA 336
TAXATION – capital gains tax – whether there is a CGT exemption – private ruling settlement sum provisions – settlement release agreement...
Wainwright and Commissioner of Taxation (Taxation) [2019] AATA 333
TAXATION – self managed superannuation fund – superannuation funds accessed before conditions of release met – superannuation funds used...
Agriwealth Capital Limited v Commissioner of Taxation (No 2) [2019] FCA 253
COSTS – where parties had mixed success – whether a separate issues analysis appropriate Full decision here
Watson as trustee for the Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxati
TAXATION – deductibility of administration expenses incurred by scheme administrator of class action settlement fund from assessable...