Chhua and Commissioner of Taxation (Taxation) [2022] AATA 2593
TAXATION – income tax – audit conducted – notices of amended assessments issued – penalty assessments – shortfall penalties – objection...
King v Commissioner of Taxation [2022] FCA 935
TAXATION – Taxation appeals – Part IVC Taxation Administration Act 1953 (Cth) practice and procedure – consensual resolution of taxation...
The Trustee for JC Mobile Sharpening Discretionary Trust (Taxation) [2022] AATA 2482
TAXATION – Coronavirus Economic Response Package – Entitlement to Cash Flow Boost –Where entity is a trust – Whether the entity satisfied...
TOC Processing Pty Ltd and Commissioner of Taxation (Taxation) [2022] AATA 2479
TAXATION – INCOME TAX – where Commissioner of Taxation treated ‘unexplained deposits’ as assessable income – where applicant claimed the...
Goldsworthy and Commissioner of Taxation (Taxation) [2022] AATA 2472
TAXATION – INCOME TAX – where Commissioner of Taxation assessed applicant’s taxable income on the basis that certain bank account...
Prescott and Commissioner of Taxation (Taxation) [2022] AATA 2478
TAXATION – Superannuation Lump Sum – Election – Where a taxpayer is required to elect to receive a partial commutation as a...
YDXM and Commissioner of Taxation (Taxation) [2022] AATA 2382
INCOME TAX – whether allowable deduction – self-education expenses for tertiary tuition fees in the income years ended 2018 and 2019 –...
JMC Pty Ltd v Commissioner of Taxation [2022] FCA 750
TBA member Nick Dodds discusses the Federal Court's recent decision in JMC Pty Ltd v Commissioner of Taxation which considered the...