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...
McKenzie and Commissioner of Taxation (Taxation) [2019] AATA 77
TAXATION – income tax assessments – whether the Applicant is entitled to deductions pursuant to s 8-1 of theIncome Tax Assessment Act...
Al Rubaei and Commissioner of Taxation (Taxation) [2019] AATA 71
TAXATION – shortfall penalty – whether assessment of shortfall penalty was properly imposed – shortfall amount resulted from recklessness...
JBKR and Commissioner of Taxation (Taxation) [2019] AATA 38
TAX – whether default income tax assessment is excessive –– decision under review affirmed. Full decision here
Fortunatow and Commissioner of Taxation (Taxation) [2018] AATA 4621
TAXATION – Income tax – Part 2-42 of Income Tax Assessment Act 1997 – Personal services income – Personal services business – Results...
McMullen and Commissioner of Taxation (Taxation) [2018] AATA 4481
TAXATION – objection to income tax assessment – whether third party payments should be included in assessment of Applicant’s income –...
Commissioner of Taxation v Cassaniti [2018] FCAFC 212
INCOME TAX – withholding payments – where primary judge found respondent was entitled to a credit for amounts said to be withheld from...