Vic land tax: Living and Leisure Australia Ltd (ACN 107 863 445) v Comr of State Revenue – assessments upheld re use of Crown land in ski resort – taxpayer loses appeal

The Victorian Court of Appeal has, by majority (Niall J dissenting), granted a taxpayer leave to appeal; but then dismissed its appeal, concerning land tax assessments, in respect of Crown lands, within the alpine resorts, at Falls Creek and Mount Hotham, which were used and occupied by wholly-owned subsidiaries of the taxpayer. The background was this. The…

HMRC’s adoption of a ‘statutory rules test’ for residency of individuals – notes of Board of Tax call in October 2016 (released now under FOI)

Treasury has released a document, released under Freedom of Information, relating to a Board of Tax, call it had the UK Her Majesty’s Revenue and Customs (HMRC) in October 2016, relating to their experience with their move to a ‘Statutory Rules Test’ for residency of individuals in the UK. [See Tax Technical – Tax Article] This is…

British HRMC change to ‘Statutory Rules Test’ for residency of individuals – notes of Board of Tax Call to HRMC in October 2016 (recently released under FOI)

On 14 September 2018, Treasury released a document, under Freedom of Information law, relating to a Board of Tax Residency call it had with UK HM Revenue and Customs (HMRC) in October 2016 relating to English change to ‘Statutory Rules Test’ for residency of individuals. I have reproduced the document, in full, below, for historical reference. FJM…

Deductibility of tax-free allowances for travel to ‘tax havens’ & notice of ‘foreign citizenship’ to the ATO, for everyone (justified by ‘citizenship for sale’ in tax havens) – to be attacked by Labor

On 21 September 2018, the Shadow Assistant Treasurer: Mr Andrew Leigh, announced that a Labor Government would clamp down on unsubstantiated allowances for travel to tax havens and target ‘passport shopping’ through measures raising more than $9 million over the forward estimates”. Travel Allowances to Tax Havens: Mr Leigh said that under Australian tax law, a company…

Moreton Resources Ltd v Innovation and Science Australia – Activities in connection with a project to develop an Underground Coal Gasification Pilot Plant were NOT sufficiently experimental to qualify as ‘R&D activities’

A resources company has failed to satisfy the AAT that various activities, in connection with a project to develop an Underground Coal Gasification Pilot Plant, were “R&D activities” and therefore, it was not entitled to the R&D tax incentive. The taxpayer was a company in the Australian resources sector. It sought to have various activities registered…