Tax Technical

Daily Archives: January 3, 2023

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Tax Case Summaries – January 2023

Tax Month - January 2023By John Morgan January 3, 2023

Hildard Pty Ltd v Chief Commissioner of State Revenue TAXES AND DUTIES — Dutiable transactions — Dutiable property — Declaration of trust – The duties assessment in respect of the declaration of trust is confirmed. [2023] NSWCATAD 5 (09 January 2023) (S E Frost, Senior Member) Wang v Costa Holdings Pty Ltd Review of…

Tax Case Summaries – November 2022

Tax Month - November 2022By John Morgan January 3, 2023

SNSV v Commissioner of Taxation – carried on a business TAXATION – allocation of matters to Small Business Taxation Division – where applicant denied he carried on a business – whether a “small business taxation decision” – matter allocated to Taxation and Commercial Division [2022] AATA 4047 (29 November 2022); Senior Member R Olding …