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
NSW payroll tax – Thomas and Naaz Pty Ltd v NSW Commissioner – taxpayer appeal in decision imposing payroll tax liability on a typical medical clinicMarch 18, 2022
Appeal applications to the High Court – by the Commissioner, in the Shell Energy Holdings case (where a $2.3b exploration deduction was allowed under s40-80); and by Mr Kinghorn in his case relating to prosecution use of s264 compelled informationMarch 17, 2022
Plaskitt v Tax Practitioners Board – deregistration and 5-year ban upheld for misappropriation of client funds and failing to meet agent’s own tax obligationsMarch 15, 2022
Kais Jewellery (Syd) Pty Ltd v’s CofT – Input tax credits denied as insufficient proof gold transactions occurredMarch 14, 2022
High Court has last word on ‘employee versus contractor’ – the CFMEU and Jamsek cases and the role of the contract in thisMarch 14, 2022
Trustee for B & J Chung Trust v CofT – Deregistered trust company could not pursue AAT application (but why not re-register or get a new trustee?)March 9, 2022
Superannuation retirement income covenant: APRA/ASIC letter on how to implement the new covenantMarch 8, 2022
‘Alarm bells ringing’ on ATO trusts tax crackdown – reimbursement agreements, deemed dividends & distributions to adult and minor childrenFebruary 25, 2022
Section 100A, Division 7A & Tax Alert on trust distributions to family members : the new guidance – TR 2022/D1, PCG 2022/D1, TA 2022/1 & TD 2022/D1February 25, 2022
Draft TR 2022/D1 and Draft PCG 2022/D1 – ATO’s well signalled s100A and Trust ‘reimbursement agreements’ guidanceFebruary 24, 2022
Appeals update: Peter Greensill Family Co Pty Ltd (taxpayers’ High Court special leave refused)February 23, 2022
Facebook Inc v Australian Information Commissioner – Facebook carried on business in Australia by installing cookies on local computers and providing Australian ‘app’ developers and interfaceFebruary 23, 2022
