Glencore loses High Court Appeal – ‘legal professional privilege’ does not found an action but only provides immunity from disclosure (a ‘shield not a sword’)

Tax Month - August 2019

On 14 August 2019, the High Court of Australia handed down a very significant decision holding that Glencore was NOT entitled to an injunction, compelling the Commissioner of Taxation to deliver up, and restraining him from using, various documents stolen from its lawyers in Bermuda (amongst the so called ‘Paradise Papers’ on the sole basis…

‘What lawyers want’ – a submission to the Independent Review of TASA and the TPB arising from the release of its Discussion Paper and my earlier submissions about non-lawyers doing legal work

Tax Month - August 2019

On 1 August 2019, the Independent Review of the Tax Practitioners Board (TPB) and the Tax Agents Services Act 2009 (TASA), lead by Mr Keith James, released its discussion paper, which I’ve attached in full. It calls for submissions by 30 August 2019 (to TBBreview@treasury.gov.au). I had earlier made submissions to the Review, about the issues…

Keith James Independent Review of TPB and TASA – Discussion Paper released on 1 August 2019 – Submissions by 30 August 2019

Tax Month - August 2019

On 1 August 2019, the Independent Review of the Tax Practitioners Board (TPB) and the Tax Agents Services Act 2009 (TASA), lead by Mr Keith James, released its discussion paper, which I’ve attached in full. It calls for submissions by 30 August 2019 (to TBBreview@treasury.gov.au). In other Tax Technical articles, I covered the announcement of the…

Parliamentary Committee to expand inquiry into financial services sector and Royal Commission implementation

Tax Month - August 2019

On 2 August 2019, the Federal Treasurer: Josh Frydenberg, announced that the Government asked the House of Representatives Standing Committee on Economics to inquire into progress made by relevant financial institutions in implementing the recommendations of the Royal Commission into Misconduct in the Banking, Superannuation and Financial Services Industry. See below for further detail. FJM 6.8.19…

DCT v Lim – Director Penalty Notices (DPNs) for Company Superannuation Guarantee (SGC) shortfall validly served on company director – summary judgement given

Tax Month - July 2019

On 26 July 2019, the District Court of Western Australia gave summary judgement in favour of the Deputy Commissioner of Taxation, in an action to collect amounts from an unrepresented person under the Directors Penalty Notice (DPN) proceedings. See below for details. FJM 6.8.19 [Tax Month – August 2019]