Monthly Archives: May 2022

ATO media release marks move back to ‘normalised’ debt collection (so ‘please respond … ‘)

The ATO has issued the attached media release highlighting our work prioritising support and assistance for taxpayers with tax and super debts. However, this really marks a move away from COVID accomodating latitude to ‘firmer debt collection action’ – what it calls ‘normalising its preferred approach. Notwithstanding this (or even because of this) the ATO…

Citta Hobart Pty Ltd v Cawthorn – High Court decision establishing the test for State Tribunals ceasing to have jurisdiction to decide Constitutional and other Federal issues

On 4 May 2022 the High Court delivered a judgment of the power of State Tribunals to consider constitutional matters. Without considering the merit of constitutional defence, the Tasmanian Tribunal concluded that it would be exercising judicial power on a Federal Matter, and dismissed the matter, on the basis it lacked jurisdiction. On appeal, the…

Hamilton wins his appeal for exemption under the International Organisations (Privileges and Immunities) Act 1963 – but they had to retrospectively amend the regulations

In August 2020 I reported that a taxpayer: Stuart Hamilton, was appealing the decision of the AAT, that he was not exempt from tax under the International Organisations (Privileges and Immunities) Act 1963 [IOPIA], on the basis of the 2017 High Court case of CofT v Jayasinghe [2017] HCA 26) (see related TT article). You would be forgiven for thinking…

State taxes on land rezoning gains and their relationship with Federal legislation which tax ‘gains’ more generally – does one impost reduce the other?

There is an ‘interesting’ issue about how a new bread of State ‘gains’ taxes on land gains, sit with Federal taxes on gains of most asset types. The new bread of State taxes are regimes to capture part of the gain arising from rezoning of land. The key issue is whether one exaction can be…

Legal Professional Privilege through the lens of ATO ‘chain rattling’ – Victorian LIJ article by University Lecturer outlines the ‘counterbalancing offence’ provisions protecting lawyers’ LPP duties to their clients

The ATO has had something of a ‘thorny’ relationship with Legal Professional Privilege (LPP) – bleating about it often and challenging claims in the courts too little. They finally challenged the PwC claim in the Federal Court and, to the extent that the case has run its course, won in a majority of the claims…

Draft s100A guidance material – ATO extends consultation time and offers some comfort

The ATO stirred up something of a hornets nest, in February 2022, when it released draft guidance material on the operation of some fairly draconian provisions in s100A of the 1936 Tax Act, originally directed at so called ‘trust stripping’ but which were drafted so widely as to become a danger to many (see related TT article).…

Tax Month – May 2022

T a x  T e c h n i c a l  –  M o n t h l y  N e w s – May 2022 Edition – ‘Tax Developments’ for tax practitioners by a tax practitioner.   Compiled by F John Morgan A member of the Victorian Bar (www.FJMtax.com) Table of Contents ______________________________________________________________________________  …