*Re Home Health Pty Ltd and FCT – Pty Ltd company with only 2 shareholders was not an ‘institution’ and thus not a PBI and not tax-exempt [36]

The AAT has held that Home Health Pty Ltd (Home Health) was not a “public benevolent institution” for the purposes of endorsement as an income tax exempt entity under Div 50 of the ITAA 1997. Home Health is a proprietary limited company that was incorporated on 9 June 1997 and trades under the name “Tender Care”. The AAT…

*Collection Point Pty Ltd v FCT – FOI request denied – no obligation to create new computer program to produce document [26]

In a decision handed down on Wed 3.7.2013, the Full Federal Court has unanimously dismissed the taxpayer’s appeal from the decision in Collection Point Pty Ltd v FCT [2012] FCA 720 and confirmed that the Commissioner was not obliged to provide access to a document requested by the appellant under the FOI Act. The appellant,…

*Re Pillay and FCT – Taxpayer worked in East Timor for 9-11 months but was resident in Australia because of his continuity of association in other months [35]

The AAT has held that a taxpayer was a “resident of Australia” during the relevant years. The taxpayer was a doctor who had been working outside Australia since 2006. In October 2011, the taxpayer sought a private ruling from the Commissioner to declare him a non-resident of Australia for the 2010, 2011 and 2012 income years (“the…

*McCarthy v FCT – Federal s39B matter not transferred to the NSW Supreme Court where criminal proceedings were instituted but it was stood over [30]

In a complex procedural matter, the Federal Court has refused the application of 2 taxpayers to transfer the whole or part of their proceedings to the NSW Supreme Court. At the same time, it held that the taxpayers’ applications to have assessments set aside should be stood over generally in the circumstances. The taxpayers brought…

*Fowler v FCT – Share option rights acquisition date was not on making employment contract but later on shareholder approval of options [25]

In a decision handed down on Wed 3.7.2013, the Full Federal Court has unanimously dismissed a taxpayer’s appeal, and held that for the purposes of the former ITAA 1936 employee share scheme (ESS) provisions (Div 13A), a taxpayer acquired a right with respect to share options approximately 2 months later than when he contended he acquired…

*Re Theglory v Secretary, Department of Families, Housing, Community Services and Indigenous Affairs – Legal expenses were capital and not an allowable deduction [34]

The AAT has held that a taxpayer’s legal expenses incurred in protecting her interest in a taxi plate, licence, and vehicle was not an allowable deduction under s 8-1 of the ITAA 1997 as the costs were of a capital nature. The taxpayer is the recipient of a carer allowance for her husband, which is determined…

*FCT v Residence Riverside Proprietary Limited atf the D&J Discretionary Trust and atf the D&J Investment Trust – no grounds for transferring tax dispute to family court under cross-vesting rules [29]

The Federal Court has dismissed an application by the former wife of a taxpayer who was liable to the Commissioner for a tax debt of over id=”mce_marker”1.4m to have the tax matter currently being dealt with by the Federal Court transferred to the Family Court in Western Australia under the cross-vesting rules. The former wife…