Daily Archives: October 30, 2017

Vic Land Tax – North West Melbourne recycling Pty Ltd v Comr of State Revenue – taxpayer overpaid land tax by $244,486.87 on land with $1 value – Commissioners ‘technical bar’ argument fails

The Victorian Supreme Court has allowed a taxpayer’s appeal and held that it was entitled to a refund of land tax for the 2011 to 2014 years pursuant to Part 4 of the Taxation Administration Act 1997 (Vic) – which relates to ‘refunds’. The Plaintiff paid amounts of land tax as assessed by the Commissioner…

Shord v FCT – old s23AG exemption for ‘foreign service’ or foreign tax offsets – taxpayer established that there had been procedural unfairness in establishing that he was not an ’employee’ when working overseas

The Full Federal Court has allowed a taxpayer’s appeal and found that the AAT had denied him procedural fairness in finding he was not an employee during his foreign service. The substantive matter in the case essentially concerned whether the taxpayer was engaged in foreign service within the meaning of s 23AG(7) of the ITAA 1936…

TD 2017/19 Addendum – Reasonable meal allowance amounts for truck drivers – reasonable daily amount for employee truck drivers for meals ($55.30) with 3 separate amounts for breakfast ($24.25), lunch ($27.65) and dinner ($47.70)

On Fri 27.10.2017, the ATO issued an Addendum to Taxation Determination TD 2017/19. This Determination sets out the reasonable travel and overtime meal allowance expense amounts for the 2017-18 income year. The Addendum replaces the reasonable daily amount for employee truck drivers for meals ($55.30) with 3 separate amounts for breakfast ($24.25), lunch ($27.65) and…

Citizen 7 High Court decision – Canavan and Xenephon survive; Joyce, Ludlam, Nash, Roberts and Waters ineligible – it is necessary to have taken all steps reasonably required by foreign law to renounce his or her citizenship of a foreign power

Today the High Court, sitting as the Court of Disputed Returns upon references from the Senate and the House of Representatives, unanimously held that each of Mr Scott Ludlam, Ms Larissa Waters, Senator Malcolm Roberts, the Hon Barnaby Joyce MP and Senator the Hon Fiona Nash was “a subject or a citizen … of a foreign power” at the time…