*DCT v Roche – Summary judgment for Commissioner in respect of DPN liabilities [44]

The Supreme Court of Western Australia (in Chambers) has granted the Commissioner’s application for summary judgment against a director of a company for 2 Directors’ Penalty Notices (DPN) amounting to over $850,000 for the company’s failure to remit PAYG amounts to the Commissioner. In doing so, the Court found that the Commissioner had complied with…

*DCT v Karas & Ors – Deputy Commissioner has standing to enforce judgment debt against properties [43]

A defendant taxpayer has been unsuccessful in his attempt to strike out the Deputy Commissioner’s amended statement of claim to seeking to enforce a judgment debt obtained against the defendant for some $47m. It was seeking to enforce the judgement against 2 properties held by the second defendant, being a related company. The defendants claimed…

*Council of the Law Society of NSW v Healey – No grounds to strike off solicitor for delayed superannuation payments [41]

The NSW Administrative Decisions Tribunal (ADT) has dismissed an application by the Law Society of NSW calling for a solicitor to be struck off for allegedly delaying superannuation guarantee payments on behalf of her employees. In 2005, the respondent solicitor had received default superannuation guarantee charge (SGC) assessments from the Tax Office for superannuation shortfalls…

*Re B.E.R.T. Pty Ltd as Trustee for the B.E.R.T. Fund No 2 – Approved worker entitlement fund at 46.5% and could not be taxed at 30% as a public unit trust [38]

The AAT has held that an approved worker entitlement fund, which met the requirements of s58PB(2) of the FBTAA, was not a unit trust for the income year ended 30 June 2011. As a consequence, it found that the fund was not entitled to be taxed as a public trading trust. The taxpayer is the trustee of…

*Income tax and GST assessments affirmed – rival ‘T accounts’ did not satisfy the burden of proof as the factual assumptions were not proved on balance of probabilities [36]

The AAT has affirmed the Commissioner’s decision to issue amended income assessments to husband and wife taxpayers as well as amended GST assessments in relation to a partnership for the 2002 to 2006 income years. In addition, it also held that the taxpayers were liable to a shortfall penalty of 50% for recklessness and that…

*Re Harste and FCT – No genuine redundancy payment because of the statutory requirement that the taxpayer not have turned 65 (he was 67) [35]

The AAT has ruled that a termination payment was not a “genuine redundancy payment” as the taxpayer was over age 65 when he was dismissed from his employment. The taxpayer, aged 67, received an employment termination payment (ETP) payment in September 2011 following a restructure by his employer whereby his services as a power generation plant operator…