*Re Gem Plant Hire Pty Ltd ATF The Condello Family Trust and FCT – Commissioner appeals decision to allow fuel tax credits [33]

The Commissioner has lodged a notice of appeal to the Federal Court against the decision in AAT Case [2012] AATA 852, Re Gem Plant Hire Pty Ltd ATF The Condello Family Trust and FCT. The AAT had set aside the Commissioner’s objection decisions to disallow a taxpayer’s claims for fuel tax credits, and allowed the…

*Re Hancox and FCT – taxpayer appeals decision that he had a living away from home allowance not a travel allowance and couldn’t deduct expenses [32]

The taxpayer has lodged a notice of appeal to the Federal Court against the decision in AAT Case [2012] AATA 836, Re Hancox and FCT. The AAT had held that the taxpayer was in receipt of a living-away-from-home allowance (LAFHA) and not a travel allowance, and therefore disallowed deductions claimed against the allowance. [LTN 2,…

*R (on the application of Prudential plc and Anor) v Special Commissioner of Income Tax and Anor – Legal professional privilege in the UK does not extend to accountants’ advice [26]

In a major decision, the UK Court of Appeal has found that legal professional privilege does not attach to legal advice given by accountants. The appeal concerned the scope of legal advice privilege. The Court noted that legal advice privilege applies to all communications passing between a client and its lawyers, acting in their professional…

*R v Jo – Conviction for dishonestly evading tax upheld – correct to reject “no case to answer”; stripped of sham not deductible remuneration; rejected argument that director can’t aid and abet his company [27]

In a complex case, the Court of Appeal of the Supreme Court of Queensland has unanimously rejected a taxpayer’s appeal against his conviction for 9 offences of dishonesty evading tax under schemes involving payments of some $1.6m over a 5-year period. The schemes operated through related companies the taxpayer controlled by which deductions were claimed…

DCT v Zerafa – Summary judgment granted against unrepresented taxpayer for tax debts benefiting from the ‘conclusivity’ provisions [29]

In a decision handed down on 15 October 2012, but only just released by the NSW District Court, a Deputy Commissioner has been successful in obtaining summary judgment against a taxpayer for tax debts totalling around $331,000 (including administrative penalties and GIC). The Commissioner sought summary judgment following the taxpayer’s failure to pay income tax for the…

*DCT v De Simone – Summary judgment for tax debt partially refused – despite conclusivity provisions – because it was arguable an AAT decision was not properly applied [31]

In a decision handed down on 21 December 2012, but only released by the Victorian Supreme Court on Tue 29.1.2013, a Deputy Commissioner has been mostly successful in obtaining summary judgment against a taxpayer for tax debts. However, the Court allowed the taxpayer’s defence in relation to one year. The Deputy Commissioner sought summary judgment for unpaid…

*Re Dickinson and FCT & Re Fabig and FCT – Scrip-for-scrip rollover on share exchanges ‘available’ on substantially the same terms [25]

In 2 decisions handed down on Mon 21.1.2013, with identical facts, but involving 2 different taxpayers, the AAT has held that scrip-for-scrip roll-over relief was available under s 124-780 of the ITAA 1997 for the sale of shares pursuant to a share purchase agreement. The taxpayers were shareholders of a company. Under 2 arrangements, a Share…