Hill v Zuda – High Court confirms that SISR formalities, for BDBNs do not apply to SMSFs – whilst also clarifying ‘comity’ obligations between different jurisdictionsJuly 9, 2022
Hill v Zuda – High Court confirms SISR 6.17A does not prescribe BDBN standards on SMSFs (and comments on following sister court ‘dicta’)July 9, 2022
Commonwealth of Australia v Kupang Resources Pty Ltd – NSWCA rejects Administrator’s application to require ATO to disclose ‘protected information’July 6, 2022
Douglas v CofT – Special BHP dividend assessable – not a return of capital on pre-CGT sharesJuly 5, 2022
JMC Pty Limited v CofT – Lecturer an “employee” for Super Guarantee purposes – both ‘ordinary’ and ‘extended’ meaningsJuly 5, 2022
ASIC issues fresh regulatory relief for trustees of super funds that use ‘superannuation calculators and retirement estimates’ facilitiesJuly 5, 2022
Two individuals in court facing charges of bribing an ATO officer and receiving a corrupt benefitJuly 5, 2022
ATO’s web guidance about its ‘information gathering’ – updated on release of its finalised ‘Protocol’ for claiming Legal Professional PrivilegeJuly 4, 2022
Compendium of ATO’s consultation in finalising its ‘Protocol’ for claiming Legal Professional PrivilegeJuly 3, 2022
LIV’s ‘counterbalancing offence’ submission mentioned in ATO’s Consultation Compendium (Item 34) – released with it’s finalised LPP ProtocolJuly 3, 2022
ATO’s Draft LPP Protocol – ‘withdrawn’ but not gone (‘pdf’ preserved for later reference)July 3, 2022
Tax changes in the 2022-23 financial year – what starts, stops, is stranded and the new Government might do itselfJuly 1, 2022
Australian Senate position 2 weeks after the election – 84.2% counted – 2 of 40 seats remain in doubtJune 5, 2022
ATO media release marks move back to ‘normalised’ debt collection (so ‘please respond … ‘)May 18, 2022
Citta Hobart Pty Ltd v Cawthorn – High Court decision establishing the test for State Tribunals ceasing to have jurisdiction to decide Constitutional and other Federal issuesMay 15, 2022
Hamilton wins his appeal for exemption under the International Organisations (Privileges and Immunities) Act 1963 – but they had to retrospectively amend the regulationsMay 13, 2022
State taxes on land rezoning gains and their relationship with Federal legislation which tax ‘gains’ more generally – does one impost reduce the other?May 13, 2022
Legal Professional Privilege through the lens of ATO ‘chain rattling’ – Victorian LIJ article by University Lecturer outlines the ‘counterbalancing offence’ provisions protecting lawyers’ LPP duties to their clientsMay 11, 2022
Belconnen Lakeview Pty Ltd v Lloyd – GST status disclosed in Sale of Land – High Court refuses developer’s application for leave to appealMay 1, 2022
NSW payroll tax: Bonner v Chief Commissioner of State Revenue – model agencies liable – extent of ‘gloss’ on NSW provisions in issue but not ultimately determinedMay 1, 2022
NSW land tax: Godolphin Australia Pty Ltd v Chief Commissioner of State Revenue – thoroughbred horse properties exempt from land tax as ‘used for primary production’ despite emphasis on training for race winsApril 20, 2022
PwC loses LPP stoush with Commissioner of Taxation – multi-disciplinary practices exposedApril 18, 2022
Trustees of the Collins Retirement Fund v CofT – GST payable on sale of subdivided lots because ‘turnover’ included the sales proceedsApril 10, 2022
CofT v Carter – High Court rules that ‘disclaimers’ of trust interests do not operate ‘retrospectively’ for tax purposes (arguably quite unfair)April 7, 2022
Federal Budget 2022–23 – ‘patent box’ extensions, 120% training and technologies deductions, ‘cost of living tax offset’ confusionApril 5, 2022
Employee Share Schemes disclosure relief provisions in Bill giving effect to the 2022 Budget announcementsApril 2, 2022
Bills for Budget measures introduced – cost of living; Employee Share Schemes (ESS) & new DGRsApril 2, 2022
Hyder v CofT – ATO’s conduct ‘oppressive’ in pressing for payment of both alternative assessments – deferral decision set asideMarch 29, 2022
