Keys and Commissioner of Taxation (Taxation) [2019] AATA 238
TAXATION – income tax assessment objection – whether payments to the applicant are assessable income for the years ended 30 June 2012,...
Harding v Commissioner of Taxation [2019] FCAFC 29
TAXATION – residency of taxpayer – permanent place of abode – where primary judge found that the taxpayer was a “resident or resident of...
Linfox Australia Pty Ltd and Commissioner of Taxation (Taxation) [2019]
TAXATION – fuel tax credits – whether use of fuel for travelling on toll roads answers description of fuel “to use, in a vehicle, for...
KKQY and Commissioner of Taxation (Taxation) [2019] AATA 204
Taxation – income tax – Division 7A of Part 3 of the Income Tax Assessment Act 1936 - loan by company to a shareholder – loan not repaid...
Simpson and Commissioner of Taxation (Taxation) [2019] AATA 196
PRACTICE AND PROCEDURE – EXTENSION OF TIME – application for an extension of time – taxation on sale of property – whether property owned...
Eichmann and Commissioner of Taxation (Taxation) [2019] AATA 162
TAXATION – Capital Gains Tax – Small Business CGT concessions – whether land is an active asset – whether storing tools on land is using...
NKCX and Commissioner of Taxation (Taxation) [2019] AATA 124
TAXATION – GOODS AND SERVICES TAX - whether assessments and amended assessments of net amount were excessive for purposes of s...
Thomas v Commissioner of Taxation [2019] FCA 114
TAXATION – consideration of the question of the orders to be made by the primary judge in each proceeding upon remitter by the Full Court...