Gennai and Commissioner of Taxation (Taxation) [2020] AATA 4667
TAXATION – OBJECTION DECISION - Employee Share Scheme - Notice of Amended Assessment objection – interests – shares - risk of forfeiture...
Miley and Commissioner of Taxation (Taxation) [2019] AATA 5540
TAXATION – whether the applicant satisfies the maximum net asset value test – valuation of assets immediately before a CGT event – method...
GYNW and Commissioner of Taxation (Taxation) [2019] AATA 4262
TAXATION – complying superannuation fund – taxation of superannuation entities – dividends from a company – whether a non-arm’s length...
Hart v Commissioner of Taxation [2019] FCAFC 179
TAXATION – capital gains – discount capital gains – where trustees of various trusts sold shares and made capital gains – where various...
SDRQ and Commissioner of Taxation (Taxation) [2019] AATA 2003
TAXATION – capital gains tax – disposal of shares in companies – whether a capital gains tax loss occurred – lack of contemporaneous...
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...
Paule v Commissioner of Taxation [2019] FCA 394
TAXATION – appeal from decision of the Commissioner of Taxation to disallow objections to amended assessments – where trustees of various...