Seven Network (Operations) Limited and Screen Australia (Taxation) [2019] AATA 798
TAXATION AND REVENUE – films – income tax offsets – producer offset – qualifying conditions – “documentary” meaning – series called Bride...
Price v Commissioner of Taxation [2019] FCA 543
TAXATION – withholding payments – whether, by virtue of s 18-15(1) of Sch 1 to the Taxation Administration Act 1953 (Cth), the applicant...
Commissioner of Taxation v Resource Capital Fund IV LP [2019] FCAFC 51
TAXATION – where provisions of the income tax law which refer to a company are read as also referring to a corporate limited partnership...
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) –...
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...
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...