News

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.

Duff and Commissioner of Taxation (Taxation) [2022] AATA 3675

INCOME TAX – definition of “resident or resident of Australia” – s 6(1) Income Tax Assessment Act 1936 (Cth) – admitted pre-existing...

Sanderson and Commissioner and Taxation (Taxation) [2021] AATA 4305

TAXATION – INCOME TAX – whether taxpayer resident of Australia – where taxpayer spent 83 days in the income year in Australia – where...

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...

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...

Harding v Commissioner of Taxation [2018] FCA 837

TAXATION – Residency of taxpayer – Whether resident according to ordinary concepts – Whether resident according to Domicile test –...