| A & C Sliwa Pty Ltd and Commissioner of Taxation |
| Outlines the ATO's response to this case which concerned whether income tax and GST had been properly paid in relation to the conduct of the applicant's property development and construction business. |
| ABB Australia Pty Ltd and Anor v Commissioner of Taxation |
| Outlines the Tax Office's response to this case about a non-resident company's liability to withholding tax on a dividend declared by its Australian resident subsidiary company and paid to an unrelated Australian resident company pursuant to assignments of the right to receive the dividend. |
| Addoug and Commissioner of Taxation |
| Outlines whether the taxpayer has discharged the onus of proving that amended assessment of income tax and assessments for a net amount of GST were excessive, and whether administrative penalties for assessed income tax and GST shortfalls were appropriate. |
| Aid/Watch Incorporated v Commissioner of Taxation |
| The case concerned whether the so-called 'political activities' principle, having its origins in UK law from 1917, had the result that Aid/Watch should not be endorsed as a charitable institution under s 50-5, Item 1.1 of the ITAA 1997. |
| Aitken v C of T; Langford v C of T |
| The Tax Office's response to these cases which concerned whether amounts paid to shareholders of a company, being the proceeds from the sale of company assets and paid to the shareholders by the purchaser, are dividends assessable under s. 44 ITAA 1936. |
| Alcoa of Australia Ltd |
| This case concern whether expenses incurred on replacement of a refractory in an anode bake furnace were allowable deductions for repairs or were instead capital incurred on replacement of an entirety. |
| Allen and Anor v Federal Commissioner of Taxation |
| Outlines the ATO's response to this case which concerned whether certain income of a superannuation fund received in its capacity of beneficiary of a trust estate was special income of the fund. |
| American Express International Inc and Anor v Commissioner of Taxation |
| Outlines the Tax Office response to the Tribunal's decision in this matter which was concerned with, for GST purposes, adjustments arising in relation to changes in extent of creditable purpose and new residential premises. |
| American Express International Inc; American Express Wholesale Currency Services Pty Ltd |
| Outlines the ATO response to this matter which concerns the GST treatment of fees incurred for late payment under charge card and credit card facilities. The issue is whether the fees are consideration for an input taxed financial supply. |
| Applicant for an Australian Business Number and Registrar of the Australian Business Register |
| Outlines the Tax Office's response to the cancellation of an Australian Business Number (ABN) with effect from an earlier date where it was considered that the taxpayer was not carrying on an enterprise because there was never any expectation of making a profit. |
| Asciano Services Pty Ltd v Commissioner of Taxation |
| This case concerns whether the applicant was entitled to an off-road credit under the Energy Grants (Credits) Scheme Act 2003 for diesel fuel purchased for off-rail uses incidental to use in rail transport. |
| Ashwick (Qld) No 127 Pty Ltd & Ors |
| Outlines the ATO approach to this case which concerned whether multiple layers of deductions are allowable for bad debts, interest on borrowings and transferred tax losses, in relation to chains of loans between related companies within the Foster's Group. |
| Atlantis Holdings Pty Limited in its capacity as trustee of the Bruce James Lyon Family Trust |
| Outlines the ATO's response to this case which concerned the Commissioner's challenge to an application brought by a trustee under section 63 of the Trustee Act 1925 (NSW) for judicial advice. |
| Aurora Developments Pty Ltd v Commissioner of Taxation |
| Outlines the ATO response to this case as to whether a residential development site is supplied GST-free as a going concern; there was a failure to take reasonable care; and the validity of a penalty assessment if the penalty is subsequently reduced. |
| Australia and New Zealand Banking Group Limited v Konza |
| Outlines the ATO's response to this case which concerned whether notices requiring information under the Income Tax Assessment Act 1936 (ITAA 36) were invalid and, if valid, whether the notices were capable of being complied with. |
| AXA Asia Pacific Holdings Ltd |
| Outlines the ATO view of this case which concerned the availability of partial scrip-for scrip rollover relief under Subdivision 124M of the Income Tax Assessment Act 1997 in respect of a capital gain from the disposal of a shareholding in a wholly-owned subsidiary. |
| Badaoui & Konig and Commissioner of Taxation |
| Outlines the ATO's response to the Tribunal's decision about how the substantiation provisions in relevant legislation affect entitlement to GST input tax credits. |
| Barakat and Ors v Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerned whether a taxpayer is liable for an administrative penalty on the basis that the taxpayer's behaviour when lodging activity statements was reckless. |
| Barkworth Olives Management Limited |
| Outlines the ATO's response to this case which concerned whether paragraph 254(1)(e) of the Income Tax Assessment Act 1936 (ITAA 1936) limits the personal liability of a trustee who has been conclusively assessed on the trust's net income, to trust amounts received by that trustee. |
| Bartercard Australia Pty Ltd v Commissioner of Taxation |
| Outlines whether payments from terminating members of a barter exchange program were assessable income, and whether expenditure had been incurred for the purpose of carrying on research and development activities 'on behalf of any other person'. |
| BHP Billiton Direct Reduced Iron Pty Ltd v Duffus, Deputy Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerned an application for judicial review of the Commissioner's decision to refuse an extension of time to enter a loss transfer agreement under s 170-50(2) of the Income Tax Assessment Act 1997 ('the ITAA'). |
| BHP Billiton Finance Limited; BHP Billiton Limited |
| Whether bad debt deductions are allowable for loans made by an in-house finance company and whether debt funding from the finance company to a special purpose group subsidiary was limited recourse debt so capital allowances could be adjusted. |
| Bicycle Victoria v Commissioner of Taxation |
| Outlines the ATO's response to the Tribunal's decision about entitlement to endorsement as a charitable institution and as a health promotion charity. |
| Binetter v Deputy Commissioner of Taxation |
| Outlines the ATO's response to a case which concerned whether the taxpayer is required to comply with a notice for information served on her by the Commissioner, so that a proper assessment could be made. |
| Bocaz and Federal Commissioner of Taxation |
| Outlines the ATO response to this case concerning whether a taxpayer's share of expenses in respect of a rental property tenanted to a relative were deductible. |
| Bornstein and Commissioner of Taxation |
| Outlines the ATO's response to this case that concerns whether it was appropriate to disregard or allocate to another year one or more superannuation contributions made by a company, to relieve the taxpayer from excess concessional contributions tax. |
| Brady King Pty Ltd v Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerned the application of the GST margin scheme to the acquisition of an office building, its conversion into stratum units (residential apartments) and the subsequent sale of those units. |
| British American Tobacco Australia Services Ltd v Commissioner of Taxation |
| Outlines the ATO response to this case which concerned the application of Part IVA of the Income Tax Assessment Act 1936 to the particular arrangement entered into by the taxpayer. |
| Bruton Holdings Pty Limited (In Liq) v Commissioner of Taxation |
| The ATO's response to this case which concerns whether a former corporate trustee was entitled to indemnification by exoneration or recoupment from trust assets for particular costs and expenses incurred after it became a bare trustee. |
| Bruton Holdings Pty Ltd (in liquidation) v Commissioner of Taxation |
| Concerns a section 260-5 notice issued to a third party which held, on trust, assets of the Trust. The notice required payment to the Commissioner of those assets. The former trustee was a company that had been put into voluntary liquidation. |
| Building Company Owner and Commissioner of Taxation |
| Outlines the ATO's response to this case which concerns whether the taxpayer's circumstances warrant the exercise of the discretion in relation to dividends under s 109RB of the ITAA 1936. |
| Cajkusic & Ors v Commissioner of Taxation |
| Outlines the Tax Office's response to the appeal by the taxpayers to the Federal Court concerning the meaning of the phrases 'income of the trust estate' in section 97 and 'income of a trust estate' in section 101 of the Income Tax Assessment Act 1936. |
| Caltex Australia Petroleum Pty Ltd v Commissioner of Taxation |
| Whether residual oils produced by the Applicant were: excisable goods under Excise Tariff Act 1921; refined/semi-refined liquid petroleum products; delivered for home consumption under Excise Act 1901. Validity of the s60 demand issued under Excise Act. |
| Cameron Barrow and Commissioner of Taxation |
| Outlines the ATO's response to this case which concerned substantiation of claims for energy grants and fuel tax credits, and whether a 25% penalty for failure to take reasonable care should be further remitted. |
| Cannavo and Commissioner of Taxation |
| This case concerned whether the applicant was entitled to small business concessions and the correct methodology of apportioning the incidental expense of vendor duty arising from the sale of property containing a pre-CGT portion. |
| Carlos Sanchez v Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerned whether the costs incurred by a travel agent in respect of overseas travel were deductible under section 8-1, and substantiated under Division 900, of the ITAA 1997. |
| Citigroup Pty Ltd v Commissioner of Taxation |
| Outlines the ATO's response to this case which concerns the application of Part IVA to foreign tax credits (FTC) arising from tax paid in Hong Kong on a bond transaction and whether the taxpayer is liable to pay general interest charge (GIC) on the disallowed FTC. |
| Clark v Commissioner of Taxation |
| Outlines the ATO's response to this case which concerns offers of compromise under Order 23 of the Federal Court Rules and Calderbank offers. |
| Clark v Commissioner of Taxation |
| Outlines Tax Office response to whether a S.A. magistrate was 'a judge of a court of a State' for the purposes of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment And Collection Act 1997. |
| Clarke v Commissioner of Taxation & Anor |
| Outlines whether the superannuation contributions tax was constitutionally valid in its application to members of Parliament who were members of Constitutionally Protected Superannuation Funds. |
| Colby Corporation Pty Ltd v Commissioner of Taxation |
| Outlines the Tax Office response to whether a contractor 'purchased' fuel for use in a qualifying use under subsection 53(2) of the Energy Grants (Credits) Scheme Act 2003 (EGCSA). |
| Colonial First State Investments Ltd v Commissioner of Taxation |
| The ATO's response to this case which concerned the tax treatment of payments made by the trustee of a unit trust on the redemption of units; in particular whether redeeming unitholders would be assessed on trust capital gains apportioned to them. |
| Commissioner of Taxation v Barnes Development Pty Ltd |
| Outlines the ATO's response to this case concerning whether an action in debt arises under general law to recover an amount required to be paid to the Commissioner by a notice given under s 260-5 of the Tax Administration Act 1953. |
| Commissioner of Taxation v Boyn |
| Outlines the ATO response to this case which concerned the meaning of 'employment termination remainder' and the correct method of calculating the tax payable by a taxpayer who received an employment termination payment. |
| Commissioner of Taxation v Byrne Hotels Qld Pty Ltd |
| Outlines the ATO's response to this case which concerns whether a real estate agent commission and legal fees are liabilities 'just before' a capital gains tax (CGT) event for the taxpayer to obtain a small business relief concession. |
| Commissioner of Taxation v Clark (No 2) |
| Outlines the ATO's response to this case which concerns offers of compromise under Order 23 of the Federal Court Rules and Calderbank offers. |
| Commissioner of Taxation v David Clark; Commissioner of Taxation v Helen Clark |
| Outlines the ATO view of this case which concerns whether for tax purposes capital gains made in the 2001 income year could be reduced by prior year capital losses, where a number of significant changes were made to the trust in the intervening period. |
| Commissioner of Taxation v Futuris Corporation Limited |
| Outlines the ATO response to this case regarding the amount of the net capital gain assessable to the taxpayer from the public float of the Futuris group's Building Products Division (BPD). |
| Commissioner of Taxation v Futuris Corporation Ltd |
| Outlines how income tax challenges to an assessment should be made using the processes in Pt IVC of the Taxation Administration Act 1953 unless there is corrupt or deliberate failure to comply with the provisions of the income tax law by the Commissioner. |
| Commissioner of Taxation v Gloxinia Investments Ltd |
| Outlines the Tax Office view in relation to this decision, which is about the GST treatment of the sale of strata-titled home units. |
| Commissioner of Taxation v H |
| Outlines the ATO response to the decision of the Full Federal Court in relation to when income tax and general interest charge assessed by an amended assessment are 'present legal obligations' for the purposes of calculating a company's net assets. |
| Commissioner of Taxation v Hornibrook |
| Outlines the Tax Office's response to the Full Federal Court decision concerning the interplay between s 43 of the Administrative Appeals Tribunal Act 1975 and the provisions of Pt IVC of the Taxation Administration Act 1953, as they formerly stood, in relation to the remission of additional or penalty tax imposed in a 1988 year amended assessment. |
| Commissioner of Taxation v Kassem and Secatore as liquidators of 081 741 531 Pty Ltd (formerly known as Mortlake Hire Pty Ltd) |
| Outlines the ATO's response to this case, which concerned whether payments received by the Commissioner in the company's running balance account and later allocated to pay its superannuation guarantee charge debts, are unfair preferences. |
| Commissioner of Taxation v Luxottica Retail Australia Pty Ltd |
| Outlines the ATO response to the decision of the Full Federal Court in respect of the calculation of the taxable value of spectacle frames when sold at a discounted price conditional upon the purchase of a complete pair of prescription spectacles. |
| Commissioner of Taxation v Malouf |
| Outlines the Tax Office's response to whether the taxpayer's obligation to pay upon settlement the balance of his share under contract for the purchase of land and development of a retirement village was incurred at the time of entering into the contract. |
| Commissioner of Taxation v McNeil |
| Outlines the Tax Office's interim response to this case which concerned the assessability of the value of sell back rights provided to a shareholder of St George Bank Limited. |
| Commissioner of Taxation v News Australia Holdings Pty Limited |
| Outlines the ATO response to this case which concerned a capital loss of $1.5 billion resulting from the global corporate restructure implemented by News Corporation in order to move its ultimate holding company from Australia to the US. |
| Commissioner of Taxation v Newton; Natalie Newton (trading as Combined Care for the Elderly) and Commissioner of Taxation |
| Outlines the ATO's response to this case which concerns whether the workers engaged by the Applicant were employees for the purposes of the Superannuation Guarantee (Administration) Act 1992. |
| Commissioner of Taxation v Qantas Airways Limited |
| Outlines the ATO's response to this case which concerned whether an airline made a supply for consideration where the airline passenger does not take a booked flight and any payment made by the passenger is not refundable or no refund is claimed. |
| Commissioner of Taxation v R & D Holdings Pty Ltd |
| This case applied the same business test where a mortgagee had entered into possession & concluded that interest accrued but not paid after the business had ceased and which, as a matter of commercial certainty, would never be paid, was deductible. |
| Commissioner of Taxation v RCI Pty Ltd |
| Outlines the ATO response to this decision which concerned whether the Commissioner was correct in determining that the general anti-avoidance provisions applied in the circumstances of a particular transaction entered into by the taxpayer. |
| Commissioner of Taxation v Robert Nash |
| Outlines the ATO's response to this case which concerns whether a taxpayer is entitled to claim a deduction for general interest charge (GIC) in each year in which GIC becomes due and payable. |
| Commissioner of Taxation v Secretary to the Department of Transport (Vic) |
| Outlines the ATO's response to this matter which concerned whether a subsidy provider made creditable acquisitions in respect of the subsidy payments and was therefore entitled to input tax credits under the GST Act. |
| Commissioner of Taxation v Shane Day |
| Outlines the Tax Office's response to this case which concerned deductibility of legal expenses incurred by a public servant in defending charges in respect of conduct which occurred outside the course of his normal day-to-day duties. |
| Commissioner of Taxation v SNF Australia Pty Ltd |
| The case concerned whether the taxpayer paid more than the arm's length price for products acquired from overseas related parties so that the Commissioner could apply the transfer pricing rules to adjust the purchase price for income tax purposes. |
| Commissioner of Taxation v Star City Pty Limited (No 2) |
| Outlines the ATO's response to the decision of the Full Federal Court that neither s 226L of the ITAA 1936 nor s 284-145 of Schedule I to the TAA 1953 (s 284-145) applied to impose penalties in respect of the relevant years. |
| Commissioner of Taxation v Starr and Hopkins |
| Outlines the Tax Office's response to this case which concerned the meaning of the phrase 'tax avoidance scheme' in the former subsection 224(2) of the Income Tax Assessment Act 1936. |
| Commissioner of Taxation v Sydney Refractive Surgery Centre Pty Ltd |
| Outlines the Tax Office's response to this case which concerned the assessability under section 6-5 of the <HP1>Income Tax Assessment Act 1997</HP1> of an amount in relation to damages awarded to a corporate taxpayer as a result of defamation proceedings. |
| Commissioner of Taxation v Symone Anstis |
| This case concerns whether study expenses of a tertiary student were incurred under section 8-1 ITAA 97 in gaining or producing Youth Allowance payments, or were otherwise not allowable under paragraph 8-1(2)(b) as outgoings of a private nature. |
| Commissioner of Taxation v Tasman Group Services Pty Ltd |
| Outlines the ATO response to the application of the commercial debt forgiveness provisions in Division 245 of Schedule 2C of the Income Tax Assessment Act 1936 to debts of a resident subsidiary company forgiven by its non-resident parent. |
| Commissioner of Taxation v Visy Industries USA Pty Ltd |
| Outlines the ATO's reponse to this case which concerned whether the taxpayer could claim a deduction for an indemnity fee paid to a related party in relation to a contract which the ATO submitted was not commercial or made with a view to profit. |
| Commissioner of Taxation v Word Investments Ltd |
| Outlines the Tax Office response to this case which concerned whether a company that ran a funeral business and paid all its profits to charitable institutions was entitled, itself, to be endorsed as a charitable institution. |
| Commissioner of Taxation v. Phillip Bamford & Ors; Phillip Bamford & Anor v Commissioner of Taxation |
| Outlines the ATO view of the Bamford decision which concerned the meaning of the phrase 'income of the trust estate' and the words 'that share' in ss97(1) of the Income Tax Assessment Act 1936 (ITAA 1936). |
| Condell v Commissioner of Taxation |
| HP paid a dividend by way of an in specie distribution of shares in its subsidiary to its shareholders. The Full Court found that the dividend was paid wholly out of profits although the market value of the shares (approx $29 billion) exceeded the amount debited to HP's books of account (US$4.2 billion). |
| Confidential and Commissioner of Taxation |
| Outlines the ATO response to this case which concerned whether the taxpayer's personal services entity incurred any outgoings in the 2004 and 2005 income years on software licence fees under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997). |
| Confidential v Commissioner of Taxation |
| Outlines the Tax Office response to these matters which concerned whether an entitlement to input tax credits arose for second-hand aircraft acquired before 1 July 2000. |
| Confidential v Commissioner of Taxation |
| Outlines the ATO's response to the AAT's decision to exercise the discretions in s154-50 of the Higher Education Support Act 2003 (HESA) and s1061ZZFK of the Social Security Act 1991(SSA) to defer payment of the applicant's accumulated Higher Education Loan Program and Financial Supplement debts. |
| ConnectEast Management Ltd (as Trustee for the ConnectEast Investment Trust 2) v Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerns how the words 'each of one or more trusts of a higher level' in ss.272-127(1) of Schedule 2F to the Income Tax Assessment Act 1936 are to be interpreted. |
| Consolidated Media Holdings Ltd |
| Outlines the ATO response to this case which concerned the treatment of consideration for an off-market share buy back. |
| Cooper Bros Holdings Pty Ltd trading as Triple R Waste Management and Commissioner of Taxation |
| Outlines the ATO response to this case which concerned whether or not the taxpayer was manufacturing excisable goods when it applied a filtering and de-watering process to 'used oil' collected from a variety of sources. |
| Co-Operative Bulk Handling Ltd |
| Outlines the ATO response to the Full Fed Court decision that the taxpayer was exempt from income tax under s50-40 of the ITAA 1997 as being established for the purpose of promoting the development of Aust. agricultural resources, and not carried on for the profit or gain of its individual members. |
| Cumins v Federal Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerned the sale of listed shares by the taxpayer as trustee of one trust to himself as trustee of another trust to crystallise a loss and to entirely offset a capital gain made the previous day. |
| Darrelen Pty Ltd, Trustee of the Henfam Superannuation Fund v The Commissioner of Taxation |
| Outlines the Tax Office response to Darrelen Pty Ltd v FCT, which concerns whether private company dividends earned by a superannuation fund should be treated as 'special income'. |
| David Cassaniti v Commissioner of Taxation |
| Outlines the Tax Office response to this decision about what constitutes the withholding of an amount from salary or wages under the PAYG system - whether the taxpayer is entitled to a credit for amounts withheld regardless of whether any amount was actually withheld. |
| David Lean and Commissioner of Taxation |
| Outlines the Tax Office's response as to whether misappropriated money was included as assessable income and whether its application towards expenses or investment was appropriate. |
| Day, Terry Kenneth and Commissioner of Taxation |
| Outlines the ATO's response to this case which concerned whether GST and income tax assessments issued as a result of applying an asset betterment methodology are excessive and whether administrative penalties were correctly imposed. |
| DCT v Broadbeach Properties Pty Ltd; DCT v MA Howard Racing Pty Ltd and DCT v Neutral Bay Pty Ltd ("Howard Group") |
| Outlines the Tax Office's response to this case which concerned, amongst other issues, the setting aside of Statutory Demands which had issued and where proceedings were subsequently brought pursuant to Part IVC of the Taxation Administration Act 1953. |
| Debonne Holdings Pty Ltd v Commissioner of Taxation |
| Concerns the entitlement to an input tax credit for the acquisition of land where the parties to the sale of land and a hotel business, had agreed that the sale of the business was a supply of a going concern for the purposes of s 38-325 of the GST Act. |
| Denlay v Commissioner of Taxation |
| Outlines the ATO's response to this case in which the Commissioner's decisions to issue notices under section 260-5 of Schedule 1 to the Taxation Administration Act 1953 to garnishee amounts held in the taxpayers' superannuation funds were quashed. |
| Denlay v Commissioner of Taxation |
| Outlines the ATO's response to this case which concerns whether amended assessments can be set aside because the Commissioner had used information from a third party who had allegedly stolen it, giving rise to conscious maladministration in making assessments. |
| Deputy Commissioner of Taxation v De Angelis |
| Outlines the Tax Office's response to this case which concerned, amongst other issues, whether the General Interest Charge is payable on administrative overpayments where the Tax Office has not issued a notice to the taxpayer under section 8AAZN of the Taxation Administration Act 1953. |
| Deputy Commissioner of Taxation v PM Developments Pty Ltd |
| Outlines the Tax Office's response to this case which concerned whether a liquidator is personally liable for GST on a taxable supply made in the course of the liquidation and the priority of GST incurred in the course of the liquidation. |
| Deputy Commissioner of Taxation v Soong |
| Outlines the ATO response to this decision which concerned the application of director penalty notices given pursuant to section 222AOE of the Income Tax Assessment Act 1936 and overturned the decision of D C of T v Meredith [2007] NSWCA 354 ( |
| Deputy Commissioner of Taxation v. Law Institute of Victoria |
| Outlines whether the Law Institute of Victoria (LIV) was required to disclose certain documents issued by the Commissioner under the ITAA 1936, or whether such documents were protected from disclosure under the Legal Profession Act (Vic) 2004. |
| DG Empire as trustee for the DG Empire Trust |
| Outlines the Tax Office's response to this case which concerned whether an administrative penalty for failure to take reasonable care should be remitted in full or in part. |
| Dram Nominees Pty Ltd v Federal Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerned the claim for interest deductions on loans obtained to finance expenditure on rented premises. There was not sufficient evidence to substantiate the nexus between the interest claimed and the rental income. |
| Dreamtech International Pty Ltd v Commissioner of Taxation |
| Outlines ATO's response to this case which concerned whether or not a stretched Hummer vehicle was a 'limousine' and, therefore, came within the definition of 'car' in section 27-1 of the New Tax System (Luxury Car Tax) Act 1999 (LCT Act). |
| Drysdale v Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerned whether the Applicant was carrying on an enterprise for the purposes of section 9-20 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). |
| Eaton and Ors v Deputy Commissioner of Taxation |
| Outlines the Tax Office's response as to whether a Deed of Company Arrangement extinguishes a director penalty liability for the purposes of section 222AOH of the Income Tax Assessment Act 1936 (ITAA 1936). |
| ECC Southbank Pty Ltd as trustee for Nest Southbank Unit Trust & Anor v Commissioner of Taxation |
| Outlines the ATO's response to this case which concerned whether premises designed and operated to provide student accommodation are commercial residential premises. |
| Electrical Goods Importer v Commissioner of Taxation |
| Outlines the Tax Office's response to this case concerning a cash back payment by an importer of electrical goods to a domestic purchaser of those goods and whether the payment changes the consideration for any supply by the importer for GST purposes. |
| Elliott and Commissioner of Taxation |
| Outlines the ATO's response to this case which mainly concerned whether the Commissioner could amend income tax assessments more than two years after notices of the assessments were given. |
| Elsinora Global Limited and Others v Deputy Commissioner of Taxation and Another |
| Outlines the Tax Office's response to this case which concerned an appeal against the trial judge's failure to order payment of interest under the Federal Court of Australia Act 1976 (Cth). |
| Employee Investment Company Pty Ltd and Commissioner of Taxation |
| Outlines the Tax Office response to this case concerning whether amounts deposited into a taxpayer's bank account represented consideration for taxable supplies. Whether a penalty for recklessly failing to declare the taxable supply was correctly applied. |
| Esso Australia Resources Pty Ltd v Commissioner of Taxation |
| Outlines the ATO's response to this case concerning the deductibility under the Petroleum Resource Rent Tax Assessment Act 1987 of various office facilities, administrative and accounting expenditures, service fees and mutualised research costs. |
| Fardell and Commissioner of Taxation |
| Outlines the ATO's response to this case which concerns whether a linehaul truck driver was entitled to deductions for work related travel expenses in respect of meals. |
| Federal Commissioner of Taxation v Burness |
| Outlines the ATO response to this case which concerned whether the Administrative Appeals Tribunal (AAT) erred in exercising its discretion under subsection 227(3) of the Income Tax Assessment Act 1936 (ITAA 1936) to remit a tax shortfall penalty. |
| Food Supplier and Commissioner of Taxation |
| Outlines the Tax Office response to this case which concerned the supply of a GST-free food product packaged with a non-food product for a single price and whether GST was payable on the supply of the non-food product. |
| Forrest v Commissioner of Taxation |
| Outlines the ATO's response to the case, concerning the deductibility of interest on money borrowed to acquire units in a hybrid trust plus assessability as an eligible termination payment of a payment made to a charity on the resignation of the taxpayer. |
| Forsyth v Deputy Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerned whether the District Court of NSW had jurisdiction, at the relevant time, to deal with a tax-related debt recovery matter. |
| Frisch v Commissioner of Taxation |
| This case sought to test whether expenditure incurred by disabled taxpayer in employing an assistant to assist and attend while taxpayer carries out employment duties is deductible under s8-1 of the Income Tax Assessment Act 1997. |
| GE Capital Finance Australasia Pty Limited and GE Capital Australia v Commissioner of Taxation |
| The case concerned whether the provisional head company of a multiple entry consolidated (MEC) group made an effective choice in writing that an eligible tier-1 company became a member of the group. |
| GE Capital Finance Pty Ltd (as trustee for the Highland Finance Unit Trust) v Commissioner of Taxation |
| Outlines the Tax Office's response to the case examination as to whether interest income to which a non resident beneficiary is presently entitled, should be assessed to the trustee at the corporate rate of 30% or at the withholding rate of 10%. |
| General Aviation Maintenance Pty Ltd v Commissioner of Taxation |
| This case concerns whether a sky dive instructor engaged by the taxpayer was an employee within the meaning of section 12 of the Superannuation Guarantee (Administration) Act 1992 (SGAA), for the purposes of determining the Applicant's liability to a superannuation guarantee charge. |
| Gerard Cassegrain & Co Pty Limited (ACN 000 342 174) |
| Outlines the ATO's response to this decision, which concerned the issue of how much of an undissected lump sum payment made under a deed of settlement is assessable to the first applicant under the CGT provisions in the ITAA 1936. |
| Gregory Finerty v Deputy Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerns, inter alia, whether tax shortfall penalty under Part VII of the Income Tax Assessment Act 1936 applies in respect of default assessments. |
| Guest v Commissioner of Taxation |
| Outlines the Tax Office's response regarding claims for interest accrued in 1998 - 2001 on a loan taken out in 1987 to invest in a blueberry growing project which ceased in 1991. The loan was fully recourse if two early repayments were not made on time. |
| GXCX v Commissioner of Taxation |
| Outlines the Tax Office response to the Tribunal's decision in this matter which was concerned with, for GST purposes, adjustments arising in relation to changes in extent of creditable purpose and new residential premises. |
| Hamad and Commissioner of Taxation |
| Outlines the ATO's response to this case which concerned the exercise of the discretion to disregard or allocate to another year one or more superannuation contributions made to relieve the taxpayer from excess concessional contributions tax. |
| Hamed, Hasham v Federal Commissioner of Taxation |
| Outlines whether deposits made to bank accounts owned by the taxpayer, individually or jointly, were correctly characterised as income, and whether the 50% administrative penalty imposed for recklessness was appropriate. |
| Hamilton v Commissioner of Taxation |
| Whether the applicant who elected to withdraw contributions and interest as a lump sum by commuting his entitlement to a non indexed pension and commenced receiving a CSS indexed pension on retirement is entitled to a rebate of tax and an Undeducted Purchase Price deductable amount in respect to the CSS indexed pension. |
| Hance v Federal Commissioner of Taxation; Hannebery v Federal Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerned the application of section 8-1 of the Income Tax Assessment Act 1997 ('ITAA 97') to an investor's contributions to a registered agricultural managed investment scheme ('MIS'). |
| Handbury Holdings Pty Ltd v. FC of T |
| Outlines the ATO's response to the Full Federal Court decision following the High Court's refusal of the taxpayer's application for special leave to appeal the decision to the High Court. |
| Hansen Yuncken Pty Ltd v Ericson t/as Flea's Concreting |
| Outlines the ATO response to this case concerning the effect of a garnishee notice and a payment into Court of funds where the Commissioner claimed an entitlement, and in circumstances where priority was the subject of competing claims by other creditors. |
| Hopkins v Federal Commissioner of Taxation |
| Outlines the ATO's response to this case which concerned the assessment of the net income of a trust. |
| Horner v Commissioner of Taxation |
| Outlines the Tax Office response to this case which concerned whether the income of a company, which was attributable to the personal services of the applicant, was assessable to the applicant under s86-15 of the Income Tax Assessment Act 1997 ('ITAA 97') |
| Hornsby Shire Council v Commissioner of Taxation |
| Outlines the ATO response to the Tribunal's treatment, for GST purposes, of a compulsory acquisition of land by a government entity in circumstances where the land owner exercised a statutory right to compel the government entity to acquire its land. |
| Horrocks, Mark and Commissioner of Taxation |
| Outlines the ATO's response to this case which concerned whether the taxpayer was a resident of Australia during the relevant years, whether he was taxable on income the Commissioner claimed he had derived, and whether penalties imposed should be reduced. |
| Hostess Marine Pty Limited v The Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerned whether the Applicant's application of a motor yacht to own use, was exempt from sales tax, on the basis that the yacht was for use mainly for purposes other than pleasure, sport, recreation, private transport or accommodation. |
| Hua-Aus Pty Ltd v Commissioner of Taxation |
| Outlines the ATO's response to this decision to set aside the AAT's decision, confirming the decision under review, which was based on a rejection by the AAT of the evidence of the taxpayer's director, despite the fact that his evidence had not been explicitly impugned. |
| Inglewood & Districts Community Enterprises Ltd |
| Outlines the ATO's response to this case, which concerned whether a Franchise Establishment Fee and Franchise Renewal Fees in a Franchise Agreement were deductible under section 8-1 or 40-880 of the Income Tax Assessment Act 1997 (ITAA 1997). |
| Interhealth Energies Pty Ltd as Trustee of the Interhealth Superannuation Fund v Commissioner of Taxation and Others |
| Outlines the ATO's response to this case concerning the trustee's application that the Commissioner was not the Regulator and whether the trustee complied with its undertaking under section 262A of the Superannuation Industry Supervision Act 1993 (SISA). |
| International All Sports Ltd v Commissioner of Taxation, Sportsbet Pty Ltd v Commissioner of Taxation |
| Outlines the ATO's response to this case which concerns offers of compromise under Order 23 of the Federal Court Rules and Calderbank offers. |
| International All Sports; Sportsbet Pty Ltd |
| Outlines the ATO's response to this case which concerns how gambling operators calculate, wagers by non-residents, the global GST amount under Division 126 of the GST Act and whether the restriction in section 105-65 of the TAA applied to the overpaid GST. |
| International Business Machines Corporation v Commissioner of Taxation |
| Outlines the ATO response to the decision of the Federal Court which concerned the extent to which payments made under a software licensing agreement were royalties. |
| IRG Technical Services Pty Ltd v Deputy Commissioner of Taxation |
| These cases were funded to test the application of 'the results test' [one of the four personal services business tests in the personal services income legislation] and whether artificial arrangements operated to defeat the legislation for individuals working in employee-like circumstances. |
| IWEC Pty Ltd v Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerned an employer (the applicant) who was negligent in making Superannuation Guarantee payments on 5 occasions. The applicant was as little as one day late, and as much as 5 days late. The applicant appealed against the imposition of Superannuation Guarantee Charge as well as the Part 7 penalties imposed. |
| Jacob Berghofer v Commissioner of Taxation |
| Outlines the Tax Office's response to a case which concerned the assessability of a grant paid under State law to improve the sustainability and profitability of farming businesses, affected by laws which restricted broadscale clearing of vegetation. |
| JCZC and Commissioner of Taxation |
| Outlines the ATO's response to this case which concerned whether the taxpayer's position on a shortfall amount under the income tax law was not reasonably arguable, and whether that amount also resulted from recklessness by the taxpayer or its agent. |
| Jetaway Logistics Pty Ltd (receivers and managers appointed) (in liquidation) v Commissioner of Taxation |
| Outlines the ATO's response to this case which concerned whether the Commissioner had notice of the fact that a company was insolvent pursuant to section 553C(2) of the Corporations Act 2001. |
| JHDY and Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerned whether omitted trust distributions, including profits derived from the promotion of tax avoidance scheme arrangements, were assessable. Whether tax shortfall penalties were correctly imposed. |
| JMB Beverages Pty Ltd v Commissioner of Taxation |
| Outlines the ATO response to this case which concerned the GST treatment of de-alcoholised wine. |
| John Diab v Commissioner of Taxation |
| Whether the taxpayer was reckless in lodging incorrect income tax returns and whether the taxpayer discharged the burden of proving that the amended assessments and penalties imposed due to his recklessness were excessive. |
| Johnston, Byron v Commissioner of Taxation |
| Whether an administrative penalty for failing to provide a valid notice of intent to claim a superannuation contribution deduction was properly imposed and whether remission of the penalty was warranted. |
| Jones, Peter & Helen v Commissioner of Taxation |
| Outlines the Tax Office's response to these cases which concerned whether the extensions of time sought by the applicants to lodge objections in respect of their 1996-1998 income tax assessments should be granted. |
| Jooheon Park v Commissioner of Taxation |
| Outlines the ATO's response to this case which concerned whether the personal services income of Photocom Pty Ltd (Photocom), a personal services entity, was properly attributed to the applicant under section 86-15 of the ITAA 1997. |
| Kafataris & Anor v Deputy Federal Commissioner of Taxation |
| Outlines whether CGT event E1 happened when a taxpayer's interest in real property was placed on trust, which trust was in the nature of a superannuation fund of which the taxpayer was a member. |
| Kakavas v Commissioner of Taxation |
| Outlines the ATO's approach to this case which concerned whether an administrative penalty was payable and whether any penalty should be remitted in full. |
| Kaley and Commissioner of Taxation |
| Outlines the ATO's response to this case which concerned the deductibility of a number of work related and business related expenses by an architect who claimed to be carrying on a business while employed. |
| Kalintas, Ali and Commissioner of Taxation |
| Whether the applicant had discharged the burden of proving that assessments in respect of GST and default income tax assessments were excessive. |
| Keycorp Ltd & Telstra Payment Solutions Ltd v Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerned whether the taxpayer was entitled to transfer a loss incurred in a particular part of an income year being that period after a disqualifying event of a change of ownership occurred. |
| Kingston and Commissioner of Taxation |
| Outlines the ATO response to this case concerning whether Part IVA of the Income Tax Assessment Act 1936 applies to the assessable income of the taxpayers as beneficiaries of a trading trust. |
| Kocic and Anor v Federal Commissioner of Taxation |
| Outlines the ATO's response to this case which concerns undisclosed income, penalties and whether the distributable surplus of a company for an income year is reduced by taking into consideration a general interest charge on pre-existing taxation debts. |
| Lake Fox Limited v Commissioner of Taxation |
| Outlines the ATO's response to this case which concerns whether a benefit provided by an employer to its employees (the payment of the employees' private health insurance premium) was an exempt benefit under the Fringe Benefits Tax Assessment Act 1986 (FBTAA). |
| Lansell House Pty Ltd and Perfek Pty Ltd v Commissioner of Taxation |
| Outlines the ATO's response to this case, which concerned the issue of whether |
| Lawrence v Commissioner of Taxation |
| Outlines the ATO's response to that part of the case which concerns the application of the administrative penalty provisions in Schedule 1 to the Taxation Administration Act 1953 (TAA). |
| LeasePlan Australia Limited v Commissioner of Taxation |
| Outlines the Tax Office response to this matter which concerned whether the applicant was entitled to input tax credits on the purchase of second-hand motor vehicles from unregistered persons to be leased back and then sold. |
| Legal Practice Board v Computer Accounting and Tax Pty Ltd |
| This decision involved the Legal Practice Act 2003 (WA). Simmons J dismissed the application, finding that the Respondent engaged in legal practice which would have been in breach of the Act, but section 123 under which the proceedings were brought was not applicable to corporations. |
| Leighton v Commissioner of Taxation |
| This case concerned whether the taxpayer, a non-resident, was liable to tax as a trustee under former section 98(3) of the Income Tax Assessment Act 1936 (ITAA 1936) on income from trading Australian shares through stockbrokers in Australia. |
| Lilyvale Hotel Pty Ltd v Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerned the application of the same business test to a taxpayer who, following a change in ownership, assumed control of the day to day running of its hotel previously conducted by a related entity. |
| Linfox Australia Pty Ltd and Commissioner of Taxation |
| Outlines the ATO response to this case which concerned whether or not the amount of the fuel tax credit for fuel acquired for use in a refrigeration unit in a heavy vehicle travelling on a public road is reduced by the road user charge. |
| Lodewijk Helbers and Commissioner of Taxation |
| Outlines the ATO's response to this case which concerned whether administrative penalties were payable for any failure to take reasonable care. |
| Longcake and Commissioner of Taxation |
| Outlines the ATO's response to this case which concerned whether it was appropriate to disregard or allocate to another year superannuation contributions made by a company to relieve the taxpayer from excess concessional contributions tax. |
| LVR (WA) Pty Ltd and Anor v Administrative Appeals Tribunal and Commissioner of Taxation |
| Outlines the ATO's response to this case that concerns dismissal of applications for the taxpayer's failure to comply with directions; AAT's failure to take into account a relevant consideration; copying of submissions without attribution; and model litigant obligations. |
| M W McIntosh Pty Ltd & Anor v Commissioner of Taxation |
| Outlines the ATO view concerning the taxpayers' application for judicial review of the Commissioner's decision refusing the head company taxpayer's application in 2006 to retrospectively consolidate with respect to the year ended 30 June 2004. |
| Ma and Anor v Commissioner of Taxation |
| Outlines the ATO's response to this case which concerns whether deposits made by a private company into a joint bank account of the company's directors was income derived beneficially by the taxpayers and thus assessable in their hands. |
| Mackay, Hugh and Commissioner of Taxation |
| Outlines the ATO response to this case that involves the question of whether exported hunting trophies are GST-free. |
| Manne, Vijayalakshimi and Commissioner of Taxation |
| Outlines the ATO's response to the case as to whether amended assessments of income tax were excessive, whether administrative penalties were appropriately imposed for shortfall amounts and, if so, whether they should be remitted. |
| Mano, Sara and Commissioner of Taxation |
| Outlines the ATO's response to this case concerning deposits to the taxpayer's bank accounts were assessable as income; whether the failure to return overseas investment income was due to fraud or evasion; and if penalties were correctly imposed. |
| Mark O'Brien v Commissioner of Taxation |
| Outlines the ATO response to the Tribunal's decision about substantiation of claims for energy grants and fuel tax credits. |
| Matthew Groves v Commissioner of Taxation |
| Outlines the ATO response to this case which concerned the residency status of a taxpayer. |
| McGuire |
| Outlines the ATO response to this case which concerns the application of s 60 of the Partnership Act 1892 (NSW) to taxation liabilities of a partnership imposed on limited partners. |
| Mehta and Commissioner of Taxation |
| Outlines the ATO response to the Tribunal's decision in this matter which concerned whether the particular taxpayer's activities in share trading amounted to carrying on a business of share trading. |
| Meridien Marinas Horizon Shores Pty Limited v Commissioner of Taxation |
| Outlines whether s 87-5 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) applies to the supply of a leasehold interest over marina berths for a period of 20 years. |
| Metlife Insurance Limited v Commissioner of Taxation |
| Outlines the Tax Office's response to whether the amendment of the taxpayer's deemed notice of assessment was an amendment made within the meaning of subsection 170(10AA) ITAA 1936, for the purpose of giving effect to subsection 104-10(3) ITAA 1997. |
| Mezrani, Najawa & Kenneth v Commissioner of Taxation |
| Outlines the Tax Office response concerning whether the failure to include profits from the sale of the Applicants' property in their income tax returns was a result of recklessness by them or their tax agent, and whether the penalty was correctly applied. |
| Mills, Andrew v Commissioner of Taxation |
| Outlines the ATO's response to this case on whether, in terms of the general anti-avoidance rule in s177EA of the Income Tax Assessment Act 1936, a Bank had a more than incidental purpose of enabling investors to obtain imputation benefits from the issue of hybrid stapled securities. |
| Mitsui & Co (Australia) Ltd v Commissioner of Taxation |
| Outlines the ATO's response to this case about whether a taxpayer purchasing a percentage interest in a petroleum production licence acquired a single depreciating asset (the licence) or two depreciating assets, being the rights to produce and explore granted under the licence. |
| Mold, Stephen and Commissioner of Taxation |
| Outlines the ATO response to this case about the use of substantiation evidence and the imposition and reduction of penalties where a taxpayer has made voluntary disclosure after the commencement of an audit. |
| Montgomery Wools Pty Ltd (as trustee for Montgomery Wools Pty Ltd Super Fund) and FC of T |
| Outlines the ATO's response to this case which concerned whether a notice of non-compliance issued to the trustee of a self managed superannuation fund should be confirmed, revoked or varied. |
| Mount Pritchard v Commissioner of Taxation |
| Outlines the ATO response to this case challenging the validity of assessments and seeking to require the Commissioner to assess in accordance with a private binding ruling that had been issued to the taxpayer. |
| MTAA Superannuation Fund (R G Casey Building) Property Pty Ltd v Commissioner of Taxation |
| Outlines the ATO response to this case which concerns the taxpayer's claim, by reference to s13 of GST Transition Act 1999, to a refund of GST paid on a lease entered into in 1998. The lease payments had been increased to take account of GST. |
| Mulla v Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerned whether the Tax Office decision to cancel the tobacco producer's tobacco producer licence under the Excise Act was valid. |
| Multiflex Pty Ltd |
| Outlines the ATO's response to this case, which concerned whether the Commissioner has an implied reasonable time to refund amounts payable to an entity under section 35-5 of the A New Tax System (Goods and Services Tax) Act 1999 and, if so, the extent of that reasonable time. |
| Murdoch v Commissioner of Taxation |
| Outlines the Tax Office response to this case which concerned the characterisation as income or capital of an amount paid by trustees of a trust to a beneficiary entitled to income for life. Breach of fiduciary duty by the trustees. |
| Mynott v Commissioner of Taxation |
| Outlines the ATO's approach to this case which concerned whether the applicant was a 'resident of Australia', as defined in subsection 6(1) of the Income Tax Assessment Act 1936 (ITAA 1936) for the 1999, 2000, 2001 and 2002 tax years. |
| National Jet Systems Pty Ltd v Commissioner of Taxation |
| Outlines the ATO response to this case regarding entitlement to a refund of GST paid pursuant to a 'wet lease' of certain aircraft. The GST had been passed on by the taxpayer to the recipient of the supply. |
| National Mutual Life Association of Australia |
| Outlines the ATO's response to this case which concerned whether capital expenditure incurred to enhance the value of shares formed part of the reduced cost base under former paragraph 160ZH(3)(c) of the ITAA 1936. |
| Ng v Commissioner of Taxation |
| Outlines the ATO's response to this case which concerns undisclosed income by the taxpayer from a related company and whether administrative penalties should be remiited or reduced. |
| Nitram Consulting Pty Ltd and Commissioner of Taxation |
| Outlines the Tax Office's response to this decision which concerned whether an administrative penalty relating to GST should be remitted. |
| Noza Holdings Pty Ltd and Ors v Federal Commissioner of Taxation; Federal Commissioner of Taxation v Noza Holdings Pty Ltd |
| Outlines the ATO's response to this case which primarily concerned the allowablity of a section 25-90 deduction in respect of an arrangement which utilised redeemable preference shares as a means of financing. |
| Noza Holdings Pty Ltd and Ors v. Federal Commissioner of Taxation; Federal Commissioner of Taxation v. Noza Holdings Pty Ltd |
| Outlines the ATO's response to this case which primarily concerned the allowablity of a section 25-90 deduction in respect of an arrangement which utilised redeemable preference shares as a means of financing. |
| O'Brien v Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerned whether scheme penalty tax otherwise payable should be remitted in full on the basis that the applicant's subjective purpose in entering into a Part IVA scheme was not to obtain a tax benefit. |
| On Call Interpreters and Translators Agency Pty Ltd v Commissioner of Taxation |
| Outlines the ATO's response to this case which concerned whether interpreters and translators engaged by the taxpayer, were employees within the ordinary meaning of the term or were independent contractors. |
| Ovens v Federal Commissioner of Taxation |
| Outlines the Tax Office's response to a case which concerned deductions claimed for work related car and home office expenses and whether an administrative penalty imposed by the Commissioner for failure to take reasonable care should be remitted. |
| Pabian Park Pty Ltd Superannuation Benefits Fund v. Federal Commissioner of Taxation |
| Outlines the ATO response to this case which concerned whether a notice of non-compliance issued to the trustee of a self managed superannuation fund should be confirmed or revoked. |
| Patrick Carberry v Commissioner of Taxation |
| Outlines the ATO view of this case which concerned whether a payment made under a state government program was assessable income as ordinary income, as statutory income as a bounty or subsidy, or as a capital gain from a CGT event. |
| Perfrement v Commissioner of Taxation |
| Outlines the ATO's response to this case which concerned whether a payment received by the applicant from his employer on termination of his employment was a transitional termination payment under section 82-10 of the Income Tax (Transitional Provisions) Act 1997. |
| Peter Lenten v Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerned whether the costs incurred by an employee teacher in respect of overseas travel and the purchase of newspapers and magazines were deductible under section 8-1 of the Income Tax Assessment Act. |
| Port of Portland Pty Ltd v Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerned whether two man-made breakwaters were 'plant' for the purpose of the taxpayer being entitled to claim depreciation or decline in value deductions in respect of the breakwaters. |
| Primary Health Care Limited v Commissioner of Taxation |
| Outlines the ATO's response to entitlement to claim deductions in respect of decline in value of copyright in patient records, allegedly acquired from medical and dental practices. |
| Professional Administration Service Centres Pty Limited v Commissioner of Taxation |
| Outlines the ATO response to this case which concerns the question of whether the primary judge's exercise of discretion miscarried when his Honour dismissed the matter. |
| Queensland Harvesters Pty Ltd and Commissioner of Taxation |
| Outlines the Commissioner's discretion to treat a document as a tax invoice; the application of a tax shortfall penalty for intentional disregard or recklessness; the remission of penalty; and AAT's treatment of an incorrectly applied concession. |
| Raftland Pty Ltd as trustee of the Raftland Trust v Commissioner of Taxation |
| Outlines whether both the apparent appointment of the trustee of a loss trust as a tertiary beneficiary and the distributions of income to that beneficiary were a sham, or otherwise ineffective in equity. |
| Rebmik Contractors Pty Ltd v Commissioner of Taxation |
| Concerns off-road credits for diesel fuel used in excavation work carried out for the construction of an aged care facility and a medical school. Imposition of penalty for failure to exercise reasonable care. |
| Reglon Pty Ltd v Commissioner of Taxation |
| Outlines the ATO's response to this case which concerns whether a judgment for damages for conversion of leased equipment was connected with a taxable supply. |
| Reliance Carpet Co Pty Ltd v Commissioner of Taxation |
| Outlines Tax Office's response as to whether GST is payable on the forfeiture of a security deposit. |
| Romanin v Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerned whether legal expenses incurred in the conduct of proceedings in an industrial tribunal to receive a payment in lieu of termination notice is deductible under section 8-1 ITAA 1997. |
| Roy Morgan Research Pty Ltd v Commissioner of Taxation & Anor |
| Outlines the ATO's response to the case about whether superannuation guarantee charge (SGC), is a tax supported by s 51(ii) of the Commonwealth Constitution. |
| Russell v Commissioner of Taxation |
| Outlines the ATO's response to this case that concerns, first, whether an overseas registered company is a 'personal services entity' and if payments to it are the taxpayer's assessable income. Secondly, whether a partnership carried on enterprises and is entitled to input tax credits. |
| SAGA Holidays Limited v Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerned whether the accommodation component of a tour package provided by a non resident was 'real property' as defined for GST purposes, and the Commissioner's claim for costs. |
| SDI Group Pty Ltd and Commissioner of Taxation |
| Outlines the ATO's response to this case which concerns whether a vendor (supplier) and purchaser (recipient) had agreed in writing on or before settlement that a property was sold as a going concern and thus was a GST-free supply. |
| Sent v Commissioner of Taxation |
| Outlines the ATO's response to this case which concerned whether a payment made to the taxpayer's nominee by his employer in substitution for past and future bonus entitlements was derived by the taxpayer as ordinary income when paid to the nominee. |
| Shin v Commissioner of Taxation |
| Outlines the ATO's response to these cases which concerned whether shortfall penalties were payable under the former section 226G of the ITAA 1936 and Subdivision 284-B of Schedule 1 to the TAA 1953, and whether any penalties should be remitted in full. |
| Siddiqi and Commissioner of Taxation |
| Outlines the ATO's response to this case which concerned whether the taxpayer could satisfy the onus of proving that various cash receipts were not income from a business activity or not consideration for GST taxable supplies. |
| Sills and Commissioner of Taxation |
| Outlines whether certificates provided by medical practitioners satisfy the legislative requirements for determining whether any part of an eligible termination payment contains an invalidity component which is exempt from income tax. |
| Sinclair and Commissioner of Taxation |
| Outlines the ATO response to this case in which the taxpayer was found to have illegally accessed superannuation benefits but where, in the circumstances, the Tribunal ordered that the administrative penalty be remitted in full. |
| Sogo Duty Free Pty Ltd v Commissioner of Taxation |
| Outlines the Tax Office's response to these decisions which concerned whether the Applicant had sold cigarettes to relevant travellers for export or whether the cigarettes had been sold domestically or, alternatively, were deemed to have been entered for home consumption. |
| Sonntag v Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerned whether the taxpayer's income tax assessments for the relevant years were excessive and whether administrative penalties imposed for the intentional disregard of a tax law should be remitted. |
| South Steyne Hotel Pty Ltd & Ors v Commissioner of Taxation |
| Outlines the interim Tax Office response to this matter which concerned various GST issues arising out of a strata titled hotel development, in particular whether the purchaser of a reversionary interest makes a supply by way of lease to the tenant. |
| Southgate Investment Funds Ltd v Deputy Commissioner of Taxation |
| Outlines the ATO's response to the taxpayer's appeal from the refusal by Perram J to grant a stay of execution of a summary judgment in circumstances where the taxpayer had parrallel Part IVC proceedings on foot. |
| Spriggs and Anor v Commissioner of Taxation |
| Outlines the Tax Office response to these cases which concerned whether fees paid to managers to negotiate employment contracts between professional football players, football clubs, and other entities, are deductible under section 8-1 of the ITAA 97. |
| St George Bank Ltd v Federal Commissioner of Taxation |
| Outlines the ATO's response to this case which concerned deductions claimed for interest payments under a debenture connected with the raising of additional capital by the appellant to meet the capital adequacy requirements of the Reserve Bank. |
| Summers v Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerned the application of the CGT main residence exemption in Subdivision 118-B of the Income Tax Assessment Act 1997 and whether certain expenses formed part of the cost base of a CGT asset. |
| Sunchen Pty Ltd v Commissioner of Taxation |
| Outlines whether property purchased was residential premises 'to be used mainly for residential accommodation' within the meaning of 40-65(1) of the A New Tax System (GST) Act 1999, so that the supply of the property would be input taxed. |
| Suntory (Aust) Pty Ltd v Commissioner of Taxation |
| Outlines whether the Commissioner is precluded from collecting and required to refund moneys under an Excise Tariff alteration proposal where legislation giving effect to the proposal was rejected by parliament within the 12 month expiration period. |
| Syttadel Holdings Pty Ltd |
| Outlines the ATO approach to this case which concerned the market value of an asset to determine whether the maximum net asset value test threshold was satisfied and the entitlement to small business CGT concessions. |
| Tagget v Commissioner of Taxation |
| Concerns whether or not the taxpayer should be assessed on the value of land transferred to him at the time of transfer, or the value of the land at an earlier time when the taxpayer acquired a conditional right to have the land transferred to him. |
| Taneja, Raj v Commissioner of Taxation |
| Outlines three issues that had been remitted back to the Tribunal following the first hearing of this matter in Raj Taneja v Commissioner of Taxation No 1 [2009] AATA 87 (Taneja No1). |
| Tanti, Leonard and Commissioner of Taxation |
| Outlines the Tax Office's response to this case concerning whether interest incurred on funds borrowed by the taxpayer, and, on-lent interest free to a company of which he was the sole shareholder and director, was deductible under s8-1 of the ITAA 1997. |
| Tavco Group Pty Ltd and Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerned whether administrative penalty at the rate of 50% for recklessness was correctly assessed and when an invoice is issued for GST purposes. |
| Taxpayer Mr X v Commissioner of Taxation |
| Outlines the ATO's response to this case, which concerned whether the taxpayers have discharged the burden of proving that their income tax and penalty assessments were excessive. |
| The Applicant and Commissioner of Taxation |
| Outlines the ATO response to this case which concerned whether certain outgoings claimed by the taxpayer to be deductible rental expenses were in fact incurred in the course of deriving rental income. |
| The Employed Accountant and Commissioner of Taxation |
| Outlines the ATO's response to this case which primarily concerned whether reasonably regular deposits made into the taxpayer's bank account constituted assessable income of the taxpayer. |
| The Private Tutor |
| Outlines the ATO's response to this case which concerns whether the taxpayer was carrying on an enterprise and entitled to input tax credits for expenses, and it makes comments about the Commissioner's approach in raising assessments. |
| The Taxpayer and Commissioner of Taxation |
| This case concerned whether certain expenses incurred in relation to earning personal services income were deductible. |
| The Taxpayer and Commissioner of Taxation |
| This case concerned whether discounts arising from the acquisition of shares under an employee share scheme are assessable income and not subject to the capital gains tax provisions. |
| The Taxpayer v Commissioner of Taxation |
| Outlines the ATO's response to this case which concerns whether the taxpayer was engaged in the business of share trading during the income tax year ended 30 June 2008. |
| The Trustee for MH Ghali Superannuation Fund and Commissioner of Taxation |
| Outlines the ATO's response to this case which concerned a superannuation fund that received distributions of income from a unit trust. The question before the AAT was whether those distributions were special income under s 273(6) or (7) of the ITAA 1936. |
| Tingari Village North Pty Ltd v Commissioner of Taxation |
| Outlines the ATO's response as to whether the taxpayer was entitled to small business capital gains relief under Div.152 of the ITAA 1997 in relation to the sale of a mobile home park; and whether the main use of the property was to 'derive rent'. |
| Trail Bros Steel & Plastics Pty Ltd |
| Outlines the ATO view of this case which concerned whether Part IVA of the Income Tax Assessment Act 1936 applied to a scheme to overcome law changes that limited employer deductibility for superannuation contributions for employees to age-based limits. |
| Travelex Ltd v Commissioner of Taxation |
| Outlines the ATO response to the decision of the High Court in respect of the GST treatment of the supply of foreign bank notes by Travelex to a customer on the departures side of the Customs barrier at Sydney International Airport. |
| Tricare Group Pty Ltd v Commissioner of Taxation |
| Outlines the ATO's response to this case which concerned the deductibility of certain payments by a retirement village operator to persons who had ceased to be a resident of that retirement village (or to their legal personal representative). |
| Trustee for the Amabalad Family Trust and Commissioner of Taxation |
| Whether the applicant was liable to pay GST when its accounting method was changed from cash to accruals. Whether the applicant was entitled to various input tax credits. Whether the applicant was liable for an administrative penalty. |
| Trustee for the Naidu Family Trust and Commissioner of Taxation |
| Outlines the ATO response to this case, which concerned whether the taxpayer was liable to GST on a supply of property as mortgagee in possession. |
| TT Line Company Ltd v Commissioner of Taxation |
| Outlines the ATO response to this matter which concerned whether payments were consideration for supplies made to third parties and whether the payments were specifically covered by an appropriation under an Australian law for GST purposes. |
| Tyco Australia Pty Ltd v Federal Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerned the question of whether the taxpayer was entitled to deductions for payments made to acquire customer service contracts entered into by authorised dealers. |
| Uratoriu, Luciano v Commissioner of Taxation |
| Outlines the ATO's response regarding the assessability of a number of payments received by the applicant, and whether legal fees incurred in defending his proprietary interest in a property formed part of the cost base of the property under the ITAA 1997. |
| VCF and Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerned the issue of whether the Applicant was entitled to input tax credits on purchase of scrap metal from unregistered suppliers and whether the Applicant was liable for an administrative penalty. |
| VCK and Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerned whether the taxpayer was entitled to income tax deductions in a business of boat charter, or whether his activities were no more than a passive investment. |
| Victorian Women Lawyers' Association Inc v Commissioner of Taxation |
| This case concerns the income tax exemption sought by the VWLA on the basis that it was a charitable institution established for purposes beneficial to the community or alternatively as an association established for community service purposes. |
| Vidler v Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerned whether land that is zoned for residential use but which contains no shelter or basic living facilities is 'residential premises' as that term is defined in section 195-1 of the GST Act. |
| Virgin Blue Airlines Pty Ltd v Commissioner of Taxation |
| Whether car parking facilities provided to employees at Melbourne Airport were subject to fringe benefits tax because they were at, or in the vicinity of the primary place of employment of those employees. |
| Virgin Holdings SA v Commissioner of Taxation; Undershaft (No. 1) Limited and Undershaft (No. 2) BV v Commissioner of Taxation |
| Outlines the Tax Office's response to two cases which raised the issue of whether Double Tax Agreements entered into prior to the CGT regime in Australia, denied the Commissioner the right to tax capital gains derived in Australia by foreign residents. |
| Waldeck and Commissioner of Taxation |
| Outlines the ATO's response to this case which concerned whether a 25% penalty for failure to take reasonable care should be remitted in part or full. |
| Walsh and Commissioner of Taxation; Wilson and Commissioner of Taxation; Bridge and Commissioner of Taxation |
| Whether the superannuation contributions tax was constitutionally valid in its application to three taxpayers who held senior positions in the South Australian public service and who were members of Constitutionally Protected Superannuation Funds. |
| Watson v Deputy Commissioner of Taxation |
| Outlines the ATO's response to this case which concerned whether or not insurance proceeds paid to the taxpayer under an income protection policy were assessable income 'from' his business activity for the purposes of section 35-10 of the ITAA 1997. |
| Waverley Council and Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerned: the GST treatment of a credit card administration fee imposed by a local council when a credit card is used to pay council charges; and the onus of proof provisions in s14ZZK of the TAA 1953. |
| Wentworth District Capital Ltd |
| Outlines the ATO response to the decision of the Full Federal Court in respect of a franchise of Bendigo Bank as an association established for community service purposes. |
| Weston v Commissioner of Taxation |
| Outlines the Tax Office's response to this case, which concerned whether the applicant had a liability to Superannuation Guarantee Charge and whether an additional Superannuation Guarantee Charge should be further remitted. |
| White (Nos 1 and 2) |
| Outlines the ATO's response to this case which concerned whether amounts paid to an employee incentive trust were assessable to a shareholder/director of the employer company, and whether an administrative penalty of 50% for recklessness was excessive. |
| Willersdorf-Geene v Commissioner of Taxation |
| Outlines the Tax Office response primarily concerning whether interest on a loan used to satisfy a guarantee is deductible, where the later loan was taken out after the relevant income producing opportunity related to the guarantee had passed. |
| William Sargeant v Comissioner of Taxation |
| Outlines the Tax Office's response to this case, which concerned a challenge to the use of the Australian Life Tables in determining life expectancies when calculating the deductible amount under subsection 27H(2) of the Income Tax Assessment Act 1936. |
| Woodside Energy Ltd v Commissioner of Taxation |
| This case which concerns whether losses incurred by Woodside Energy Ltd in connection with its hedging transactions were deductible in calculating its taxable profits under the Petroleum Resource Rent Tax Assessment Act 1987 |
| WRBD v Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerned the deductibility of a loss on the disposal of convertible notes where one of the reasons for the disposal was because the company issuing the convertible notes was placed into receivership. |
| XPMX and Commissioner of Taxation |
| Outlines the Tax Office's response to this case which concerned whether a notice of non-compliance issued to the trustee of a superannuation fund should be revoked or withdrawn. |
| Yalos Engineering Pty Ltd |
| Outlines the ATO's response to these decisions which concern whether the taxpayer was entitled to a Personal Services Business Determination (PSBD) under s 87-65 of the Income Tax Assessment Act 1997 (ITAA 1997) in relation to the personal services income of an employee. |
| Yrorita and Commissioner of Taxation |
| Outlines the ATO's response to this case which concerned a taxpayer's illegal access to superannuation benefits but where, in the circumstances, the Tribunal ordered that the administrative penalty be remitted in full. |
| ZZGN v Commissioner of Taxation |
| Outlines the ATO's interim response to this case which concerns the meaning of 'exploration' and the deductibility of expenditure under s37(1)(a) of the Petroleum Resources Rent Tax Assessment Act 1987 (PRRTA). |