Daily Archives: November 28, 2018

Caratti v CofT – Taxpayers fail to get orders restraining the Commissioner from commencing recovery action – because taxpayers breached deed by not producing security in time

Two taxpayers (Caratti & Bazzo) have failed to convince the Federal Court that it should make orders preventing the Commissioner taking recovery action while their challenge to the tax assessments remained on foot. The taxpayers argued that the ATO was bound by the terms of a deed agreed by the parties under which the ATO…

DCT v Doyle – Taxpayer fails to stay recovery of $14m tax debt – merits of objections unclear and no extreme hardship (no defence as tax debts ‘conclusively payable under tax law)

A taxpayer has been unsuccessful in seeking a stay of proceedings brought by the ATO to recover a $14m tax liability pending a determination of the objections to the assessments. The facts were these. The taxpayer did not lodge income tax returns for the years ending 30 June 2008 to 30 June 2010 as she contended that she was…

Vic payroll tax: Nationwide Towing & Transport Pty Ltd v Comr of State Revenue – no payroll tax on payments to subcontractors, to provide ‘roadside assistance’ to stranded RACV members under the ‘relevant contractor’ provisions

The Victorian Supreme Court has held that payments, for ‘roadside assistance’, that RACV contracted out, to the Taxpayer, which it then subcontracted, were not subject to payroll tax, under the ‘relevant contractor’ provisions. In summary, the facts were these: The Royal Automobile Club of Victoria (RACV) provided ‘roadside assistance’ to its Roadside Members – with varying…