R v Agius; R v Zerafa – Jail & CBO (respectively) for Wickenby convictions – false invoicing to Vanuatu and loans back [31]

Two men convicted under Project Wickenby on each of 2 counts of conspiracy to defraud the Commonwealth have been sentenced by the NSW Supreme Court. The counts on the indictment presented on behalf of the Commonwealth DPP were brought under the Crimes Act 1914 and the Commonwealth Criminal Code. The 2 men were Mr Robert…

*R v Seller; R v McCarthy – Permanent stay of Wickenby case relating to whisky distillation schemes – because evidence compelled without privilege against self-incrimination given to prosecution in breach of the law [30]

In a Project Wickenby case, the NSW Supreme Court has ordered a permanent stay of any proceedings on indictments against 2 men concerning alleged false tax deductions claimed regarding whisky distillation schemes. On 14 March 2012, the Commonwealth Director of Public Prosecutions (“CDPP”) presented an indictment to the Supreme Court, which charged that the 2…

Marrickville Legal Centre v Chief Comr of State Revenue – NSW land tax: Legal Centre denied access to OSR boarding house information [29]

The NSW Administrative Decisions Tribunal has affirmed the decision of the NSW Chief Commissioner of State Revenue denying a request of an applicant (Marrickville Legal Centre) to provide information in relation to boarding houses. The key issue was whether the NSW Office of State Revenue (OSR) should release information to Marrickville Legal Centre under the…

Australia DIS Pty Ltd v DCT – Statutory demand for unpaid tax debts upheld (ie no genuine dispute) despite change of trustee and debt being largely estimates [28]

In a decision handed down on Wed 8.8.2012, the Supreme Court of Victoria has dismissed a taxpayer’s appeal and held that a statutory demand for unpaid tax debts should stand, even though there had been a change of taxpayer. A company called I.E.S. Australia Pty Ltd (now called Australia D.I.S. Pty Ltd) (DIS, the taxpayer)…

Re Boer and FCT – No permanent place of abode outside of Australia: taxpayer a resident and assessable on his Oman oil technician income [27]

The AAT has held a taxpayer was an Australian resident as he did not have a permanent place of abode outside of Australia for part of the 2009 income year (between 21 November 2008 and 30 June 2009). Accordingly, it held the foreign sourced income derived by the taxpayer was assessable income for the relevant…

Re Murray and FCT (No 3) – Amended assessments based on Liechtenstein bank information upheld for the 1999 to 2007 years [26]

The AAT has affirmed amended assessments issued to a taxpayer for the 1999 to 2007 income years which increased his assessable income by some $25m and imposed shortfall penalties of some $5m. The information on which the amended assessments were based was information obtained from a former employee of a Liechtenstein bank, who illegally obtained…

Re Fortune Corporation Pty Ltd – tax agent registration terminated for lodging returns for Indian taxpayers based on unverified information from two business men to whom he paid the refunds [25]

The AAT has affirmed a decision of the Tax Practitioners Board terminating an applicant’s tax agent registration on the basis that he was not a “fit and proper person” under s 20-5 of the Tax Agent Services Act 2009 (TASA). In November 2010, the Board terminated the applicant’s tax agent registration pursuant to s 40-5(1)(b)…

*Re The Trustee for MH Ghali Superannuation Fund and FCT – Amended assessments to include as “special income” in the contract year (2006) despite being settled in 2011 [24]

The AAT has confirmed amended assessments to include “special income” issued by the Commissioner to a taxpayer for the 2005 and 2006 income years as correct. The background facts were complex, but essentially involved the taxpayer (a trustee company of a self-managed super fund), a Unit Trust, and an individual who was a director of…

*Re Sneddon and FCT – Taxpayer resident of Australia under ordinary concepts despite over 2 years away, based on property maintained and money remitted here – therefore Qatar employment income assessable [23]

The AAT has found on the balance of the facts that a taxpayer was an Australian resident according to ordinary concepts for the income year ended 30 June 2009. Accordingly, it held that foreign employment income derived by the taxpayer was properly included in his assessable income for Australian tax purposes. The taxpayer left Australia…