*Collection Point Pty Ltd v FCT – Taxpayer’s FOI request for names of members with unclaimed moneys denied as ATO would have to write a new program to comply [20]

The Federal Court has denied a company’s request to the ATO under the FOI Act for information concerning unclaimed superannuation. The taxpayer helps clients to retrieve unclaimed superannuation from accounts where the superannuation fund cannot identify the person entitled to the account. The Commissioner maintains a register containing particulars of unclaimed money paid by superannuation…

*Ferguson v FCT – Valid to lodge appeal to court on the substantive issue and an application to the AAT to review the shortfall penalty decision [18]

The Federal Court has dismissed the Commissioner’s application to strike out the taxpayer’s appeal to the Federal Court against the disallowance of objections to 2 amended assessments. The Commissioner sought the order on the basis that by the time the taxpayer had filed his appeal in the Court, the Commissioner had already commenced proceedings in…

*LVR (WA) Pty Ltd & Anor v AAT and FCT – AAT caught copying Commr’s submissions and Court ordered a different member to re-hear the case [16]

The Full Federal Court has allowed the taxpayers’ appeal from a 2011 Federal Court decision concerning their applications for review of the disallowance of objections to various income tax and GST assessments and penalty notices. The Taxpayers had made applications to have the AAT review decisions made by the Commissioner to disallow certain objections as…