The Government is seeking stakeholder views on exposure draft legislation that increases the rights of small businesses to contest the ATO’s collection of disputed tax debts in the AAT. In the 2021‑22 Budget the Government announced that it would extend the power of the Administrative Appeals Tribunal (AAT) to pause or modify ATO debt recovery action…
In the beginning of December 2021, the Federal Court has ruled that certain assets of two undischarged bankrupts were not held in their self-managed super fund (SMSF) so that the assets were divisible among the creditors of their bankrupt estates. I note this is a long judgement (751 paragraphs) covering many issues. The facts were…
Late last year (24.12.21) the AAT agreed with the Commissioner, that a promotional makeup artist, who worked for a cosmetic company, as a contractor, was not carrying on a business, and was therefore not eligible to receive JobKeeper payments. This is another, in the flurry of JobKeeper cases, coming out late last month (Dec 2021). The…