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Daily Archives: June 28, 2020

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High Court Judge X – It’s time to end the culture of silence on sexual harassment

Tax Month - June 2020By John MorganJune 28, 2020

This week, allegations of sexual harassment, by a former High Court judge, during the time he was a judge of that Court, shook the legal world – perhaps more seriously than the ‘Lawyer-X’ scandal. They were both illegal, but these harassment allegations, are at the absolute peak of the legal profession, and the alleged conduct…

Travelex – goes to the High Court again – this time on the amount of interest the Commissioner has to pay on the ‘overpayment’

Tax Month - June 2020By John MorganJune 28, 2020

The High Court granted the Commissioner special leave to appeal to the High Court against the decision of the Full Federal Court in CofT v Travelex Limited [2020] FCAFC 10, which related to the amount of interest the Commissioner had to pay, from a successful GST test case, which went all the way to the…

AJ & PA McBride Ltd v CofT – No 100% write-off (deduction) for existing fences on a sheep station the taxpayer ‘acquired’

Tax Month - June 2020By John MorganJune 28, 2020

On 25 June 2020, the case of AJ & PA McBride Ltd v CofT was reported, where the AAT decided that the purchaser of a sheep station was not allowed an immediate deduction, under Subdiv 40-F of the ITAA 1997 (relating to ‘Primary production depreciating assets’), for the cost of the fences that were already on…

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