*FCT v Hunger Project Australia [2014] FCAFC 69 – Commissioner will not seek special leave to appeal to the High Court [20]

The Commissioner has announced that he will not seek special leave to appeal to the High Court against the Full Federal Court decision in FCT v Hunger Project Australia [2014] FCAFC 69. The Full Federal Court decision, which now stands, dismissed the Commissioner’s appeal and held that Hunger Project Australia (HPA) is a public benevolent…

*Re Moignard and FCT – Commissioner appeals against AAT decision that taxpayer was not presently entitled to vineyard proceeds [19]

The Commissioner has appealed to the Federal Court against the decision in AAT Case [2014] AATA 342, Re Moignard and FCT. The AAT had held that an individual taxpayer who was the controller of several trusts through which he operated a winemaking business, and who was also a beneficiary of the trusts, was not presently…

*Re Yazbek and FCT – Transfer of shares to partnership ineffective – taxpayers assessable on dividends [14]

The AAT has dismissed applications from husband and wife taxpayers and found that they were each assessable on dividends of some id=”mce_marker”.8m that they did not return in their assessable income. In doing so, the AAT dismissed the taxpayers’ argument that the shares in a family company that gave rise to the dividend income had…

*Re Ford and FCT – Car expenses for transporting equipment to work not deductible because there was a sufficient locker at work [13]

The AAT has held that a taxpayer was not entitled to a deduction for work-related car expenses to transport essential equipment from his home to his work. The taxpayer was a train guard for the Rail Corporation New South Wales. He had lodged an objection against his 2010 assessment (out of time but accepted by…

*FCT v Growth Investment Fund SA & Ors – Commissioner obtains freezing order for over $14.27m of assets and substituted service in Switzerland [10]

The Commissioner has been successful before the Federal Court in obtaining a freezing order against the first respondent up to 26 June 2014, at which time a directions hearing was to be held. Likewise, the other respondents were restrained from disposing of or diminishing the value of any assets they held on behalf of the first respondent…

*Shears v DCT – Extension of time to apply for judicial review refused as ADJR Act did not apply to the decisions the subject of the complaint [12]

The Federal Court has refused a taxpayer’s request for an extension of time to file an application for judicial review under the Administrative Decisions (Judicial Review) Act 1997. Following an audit of the taxpayer’s tax affairs, the Commissioner in August/September 2011 issued default assessments for the 2006 to 2009 income years (and an amended assessment…