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…
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 …
T a x T e c h n i c a l – M o n t h l y N e w s – January 2023 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 ______________________________________________________________________________ …
Domestic Property Developments Pty Ltd as trustee for the Dals Property Trust v Commissioner of Taxation – GST ‘new residential premises’ TAXATION – GOODS AND SERVICES TAX – where residential premises leased then made available for either leasing or sale – whether premises are “new residential premises” – whether “excess GST” passed on to buyer…