Kais Jewellery (Syd) Pty Ltd v’s CofT – Input tax credits denied as insufficient proof gold transactions occurred

Tax Month - March 2022

On 11.3.222, the AAT held that ‘input tax credits’ claimed in relation to alleged purchases of scrap gold, totalling just over $2.34m, were denied as the “purchaser” failed to prove that the purchases occurred. The facts were these. Mr K was a jeweller who operated his business through a company (Kais Jewellery), which claimed input tax…

High Court has last word on ‘employee versus contractor’ – the CFMEU and Jamsek cases and the role of the contract in this

Tax Month - March 2022

The Tax Institute’s Tax Policy and Advocacy team explored, in its weekly email to members: TaxVine (7, 11/3/22), two recent High Court decisions that considered the characterisation of workers as employees or contractors. Overview The recent decisions by the High Court in Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd [2022]…