Daily Archives: January 4, 2018

Vic land tax: Living and Leisure Australia Ltd v Comr of State Revenue – Agreements to use of Crown land in ski resort dutiable as a ‘lease’ – exclusive possession granted

The Victorian Supreme Court has dismissed a taxpayer’s appeal against 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 Commissioner had issued land tax assessments for the 2010 to 2015 years in respect of…

Tax Month – December 2017

T a x  T e c h n i c a l  –  M o n t h l y  N e w s – December 2017 Developments – This is a collection of developments in Australian tax law and practice that occurred in December 2017 which aims to be relevant to tax practitioners.[i] Compiled By F John Morgan…

Donoghue v FCT (No 2) – Commissioner’s application to dismiss action (on taxpayer failing to appear) dismissed – arguable case involving tax residence and $17m tax and penalty

The Federal Court has refused the Commissioner’s application for dismissal of a taxpayer’s taxation appeal proceedings for a want of prosecution. The taxpayer has appealed against the Commissioner’s disallowance of his objections against amended assessments for the 2005 to 2007 years inclusive. Tax and penalties total around $17 million. The substantive issue concerns whether, in…