Monthly Archives: February 2017

*Collection Point Case – FOI request refused because Act did not require the Commissioner to create software to comply [48]

The ATO on Thur 15.8.2013, released a Decision Impact Statement on the Full Federal Court’s decision in Collection Point Pty Ltd v FCT [2013] FCAFC 67. In that case, the Full Federal Court unanimously dismissed the taxpayer’s appeal from the decision in Collection Point Pty Ltd v FCT [2012] FCA 720, and confirmed that the…

*Yazbek case: amend individual’s assessment outside the 2 year period because mere object was a ‘beneficiary’ and amendment didn’t have to be as a ‘beneficiary’ [47]

The ATO on Wed 7.8.2013, released a Decision Impact Statement on the Federal Court’s decision in Yazbek v FCT [2013] FCA 39. In that case, the Federal Court dismissed an appeal from an AAT decision and confirmed that for the purposes of the time limits within which an assessment can be amended under s 170(1) of…

*Oswal v FCT – Taxpayers have appealed a decision that the exercise of a special power of appointment in favour of 2 beneficiaries triggered CGT Event E1 [46]

The taxpayers have lodged a notice of appeal to the Full Federal Court against the decision in Oswal v FCT [2013] FCA 745. In that case, the Federal Court has held that the legal effect of the decision of a trustee of a discretionary trust to exercise a special power of “appointment” to make 2…

*The Hunger Project Australia v FCT – Commissioner appeals decision that Australian fund raising branch was a PBI despite no direct relief [45]

The Commissioner has lodged a notice of appeal to the Full Federal Court against the decision in The Hunger Project Australia v FCT [2013] FCA 693. In that case, the Federal Court held that the Australian arm of a world-wide organisation operating out of the United States that was aimed at ending world hunger was…

*DCT v Roche – Summary judgment for Commissioner in respect of DPN liabilities [44]

The Supreme Court of Western Australia (in Chambers) has granted the Commissioner’s application for summary judgment against a director of a company for 2 Directors’ Penalty Notices (DPN) amounting to over $850,000 for the company’s failure to remit PAYG amounts to the Commissioner. In doing so, the Court found that the Commissioner had complied with…

*DCT v Karas & Ors – Deputy Commissioner has standing to enforce judgment debt against properties [43]

A defendant taxpayer has been unsuccessful in his attempt to strike out the Deputy Commissioner’s amended statement of claim to seeking to enforce a judgment debt obtained against the defendant for some $47m. It was seeking to enforce the judgement against 2 properties held by the second defendant, being a related company. The defendants claimed…

*Re, in the matter of the Alan Synman Family Trust – Family trust: Court refuses to grant trustee power of variation [42]

The Supreme Court of Victoria has dismissed an application under s 63A of the Trustee Act 1958 (Vic) seeking to vary a family trust to give the trustee a general power of variation. In 1970, Mr Synman created the Alan Synman Family Trust. The trust deed requires the trustee to hold the trust property until the…

*Council of the Law Society of NSW v Healey – No grounds to strike off solicitor for delayed superannuation payments [41]

The NSW Administrative Decisions Tribunal (ADT) has dismissed an application by the Law Society of NSW calling for a solicitor to be struck off for allegedly delaying superannuation guarantee payments on behalf of her employees. In 2005, the respondent solicitor had received default superannuation guarantee charge (SGC) assessments from the Tax Office for superannuation shortfalls…

*Re ZKBN and FCT – Taxpayer an Australian resident; assessments affirmed [40]

The AAT has found that a taxpayer was an Australian resident for the income years ended 30 June 2007 and 30 June 2008. In doing so, it also affirmed the notices of assessment issued by the Commissioner to the taxpayer for the relevant years. The taxpayer was a mechanical engineer who worked in various countries as a contractor accompanied…

*Re Hartley and FCT – Not carrying on a business of share trading [39]

The AAT has affirmed a decision of the Commissioner that a taxpayer was a share investor and was not carrying on a business of share trading, and therefore deductions claimed on a premise that a business existed were denied for the relevant years. The taxpayer was during relevant times a full-time council employee. According to…