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…
The Federal Court has held that the AAT in AAT Case [2012] AATA 836, Hancox and FCT had not erred in finding that a taxpayer, who was employed by a mining company at Port Hedland on a fly-in fly-out basis, was not in receipt of a travel allowance of some $20,000 as he claimed, but…
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,…
The AAT has declined a taxpayer’s request for review of the Commissioner’s decision not to release her from an income tax liability. The taxpayer had sought review of the Commissioner’s decision not to release her from an income tax liability totalling almost $50,000 pursuant to s 340-5 of Sch 1 to the TAA for the reason that…
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…
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…
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…
A taxpayer who lived in various countries, including Australia, while he was managing director of a company, and who received an ETP of over $300,000 when his role as the managing director was terminated in 2007, has been found by the AAT to be assessable on the majority of the ETP as the AAT considered…
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…
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…