Daily Archives: August 15, 2020

Tax Practitioners Board v Hacker – unregistered director also guilty of unregistered practice, for providing ‘tax agent services’ through an unregistered company

In two related cases, the Federal Court has held that, when an unregistered individual provides ‘tax agent services’ (or BAS services) on behalf of an unregistered company, which charges a fee, the individual also contravenes the Tax Agents Services Act 2009 (TASA), having also provided the services for ‘fee or other reward’. See below for…

Duncan v CofT – Payment by director, to settle various claims (trading whilst company insolvent) were not deductible

The AAT found that a lump sum, the taxpayer had been a director of various companies, which went into liquidation, and various claims were brought against him, including for allowing the companies to trade whilst insolvent. The taxpayer paid a lump sum to settle all these claims, but the AAT found the amount was not…

Dapper Coelho v CofT – Working holiday makers’ usual places of abode outside Australia

In Dapper Coelho v CofT, the AAT has decided that 4 working holiday makers who were present in Australia for more than 183-days during the income year were not tax residents of Australia, because their usual place of abode was outside of Australia and they did not intend to take up residence here. See below…