The AAT has held that a plumber was an “employee” pursuant to the extended meaning of that term in s 12(3) of the Superannuation Guarantee (Administration) Act 1992 (SGAA) for a person working under a contract – wholly or principally for labour. The facts were these. The taxpayer conducted a business selling and installing cooling and…
The AAT has confirmed that the value assigned by a taxpayer for the purposes of the pre-1 July 2000 margin scheme provisions was $22m as the taxpayer contended (not the $8.1m contended by the ATO) because it was the product of an “approved valuation” (which discounted from actual sales and costs figures, rather than projected…
In late December 2021, the AAT upheld amendments made out of time on the basis of ‘fraud or evasion’ against a husband, but allowed the appeal of the wife, on the evidence that she was a ‘stay at home mother’ and the unexplained deposits in her accounts beloved to her husband. It upheld penalties of…
Late in December 2021, the AAT decided that the operator of a small gardening business was not entitled to JobKeeper because he got he reregistered for an ABN on 5 Feb 2020 (before 12 march 2020, per r11(6)) had not made a taxable supply as required by r11(8) – for the quarter ended 21 Dec 2019…