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This page features a selection of recent cases of potential interest to our members and subscribers, as well as news updates from the Association. You can subscribe below to stay up to date with new posts.

Please note that this page is not a complete listing of all tax cases, but focuses on decisions of presidential members of the Administrative Appeals Tribunal, the Federal Court, and the High Court. Decisions may be removed from time to time.

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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...

Duncan and Commissioner of Taxation (Taxation) [2020] AATA 2540

TAXATION – whether outgoing incurred in gaining or producing assessable income – whether outgoing of capital or of a capital nature –...

Watson as trustee for the Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxati

Appeal from: Watson as trustee for the Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation [2019] FCA 228...

BHP Billiton Limited v Commissioner of Taxation [2020] HCA 5

Income tax (Cth) – Assessable income – Controlled foreign companies – Where Pt X of Income Tax Assessment Act 1936 (Cth) ("Act")...

Greig v Commissioner of Taxation [2020] FCAFC 25

TAXATION – allowable deductions – where taxpayer made 64 separate acquisitions of shares in one company – whether the taxpayer’s...

Wing and Commissioner of Taxation (Taxation) [2019] AATA 5547

Taxation – Income tax – Division 7A of the Income Tax Assessment Act 1936 –assessable income – small business CGT rollover concession...

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