High Court refuses Fyna Projects Pty Ltd (and 10 other Appellants) leave to appeal joint and several payroll tax liabilities on group assessments

Tax Month - May 2019

On 15 May 2019, the High Court has dismissed a taxpayer’s application for special leave to appeal against a decision of the NSW Court of Appeal concerning joint and several liability for grouped payroll tax: Fyna Projects Pty Ltd & Ors v Chief Comr of State Revenue. See below for further details. FJM 20/5/19 [Tax…

BHP Billiton Limited (now named BHP Group Limited) v Commissioner of Taxation – High Court grants BHP special leave to appeal the CFC case about the definition of ‘associates’ whilst ‘dual listed’

Tax Month - May 2019

On 15.5.19, the High Court granted BHP special leave to appeal against the Full Federal Court decision in CofT v BHP Billiton Limited [2019] FCAFC 4 [see related Tax Technical article]. The Full Federal Court had, by a 2-1 majority, allowed the Commissioner’s appeal from the AAT decision in MWYS and FCT [2017] AATA 3037 [see related Tax…

Commissioner of Taxation v BHP Billiton Limited – BHP entities held to be ‘associates’ of Billiton (UK) entities, under their ‘dual-listed’ structure – for CFC purposes

Tax Month - January to April 2019

On 29.1.19, the Full Federal Court allowed the Commissioner’s appeal and found that BHP on the issue of whether it’s ‘dual-listed’ arrangements, with the UK Billiton company, made BHP subsidiaries, ‘associates’ of the Billiton entities, for Controlled Foreign Corporations (CFC) purposes. At issue was whether BHP had to return (under the CFC provisions) its share…

University ‘Tax Clinics’ – Labor would fund Melbourne Uni’s clinic, allow them to register as tax agents and to get DGR status

Tax Month - January to April 2019

On 15.4.19, Shadow Assistant Treasurer: Mr Andrew Leigh announced that a Labor government would provide the University of Melbourne’s ‘Tax Clinic’ $150,000 annually as part their policy to have 10 tax clinics around Australia, facilitate their registration as a tax agent and also give them Deductible Gift Recipient status. See below for the entire media…

Glencore’s case in the High Court, seeking orders that the ATO return and not use ‘privileged’ documents stolen the Paradise Papers leak – decision reserved after hearing

Tax Month - January to April 2019

On 17.4.19, the High Court heard the case brought by Glencore International seeking orders that the ATO deliver up documents it had obtained, relating to Glencore, following the 2017 leak of the so called ‘Paradise Papers’ (see related Tax Technical article). They also sought an injunction restraining the ATO from using those documents. The High…

Frugtneit v ASIC – AAT improperly considered ‘spent’ offences, when reviewing ASIC’s banning order (standing in ASIC’s shoes)

Tax Month - May 2019

On 15 May 2019, the High Court held that the AAT was NOT entitled, when reviewing an ASIC decision, to take into account, ‘spent’ crimes, that ASIC was prevented from considering, in the decision that the AAT was reviewing. This case confirms a well understood basis, on which the AAT operates, including in tax appeals.…

Rudy Noel Frugtniet – Would-be lawyer, tax agent, and migration agent runs into trouble (”carries with him a massive bag of dishonest conduct”)

Tax Articles

Rudy Noel Frugtniet – Would-be lawyer carries ‘bag of dishonest conduct’ The Age newspaper – article by Selma Milovanovic; April 23, 2011 — 12.00am This article appears to provide background on the Rudyt Noel Frugtneit, the subject of other cases reported other Tax Technical articles, including: Proceedings to terminate Frugtniet’s registration as a tax agent; and A High…