*Australian Pipeline Limited as Responsible Entity for the Australian Pipeline Trust v FCT – taxpayer withdraws appeal – entity an ‘associate’ before joining consolidated group [31]

The taxpayer has discontinued its appeal to the Full Federal Court against the decision of Robertson J in Australian Pipeline Limited as Responsible Entity for the Australian Pipeline Trust v FCT [2013] FCA 1372. The Federal Court had dismissed the taxpayer’s appeal from an adverse private ruling concerning the issue of whether the conditions for the…

*Re RepairCo and FCT – No deductions for contributions to employee welfare fund – and assessments within time [30]

The AAT has confirmed that a taxpayer, an automotive repair company, was not entitled a deductions for a contribution paid to an off-shore “employee welfare fund” in the 1998 income year nor to a deduction for the resultant carried forward loss and another contribution in the 1999 income year. However, the AAT found that while…

*Re Van Gestel and FCT – Alleged identity fraud in BAS: Tribunal has jurisdiction to review [29]

The AAT has found that it has jurisdiction to entertain a review of an objection decision that affirmed assessments of net GST amounts and net fuel credit amounts owed by a taxpayer. Monthly BASs were lodged in the name of the taxpayer’s business for the July 2010 and August 2010 periods. Both BASs resulted in refunds, $9,695 for July 2010, and…

*International Litigation Partners Pte Ltd v FCT – Commissioner denied access to documents in Family Law proceedings [21]

The Federal Court has denied the Commissioner’s request for access to documents that are part of Family Law proceedings. The case involved an appeal against an appealable objection decision under s 14ZZ of the Taxation Administration Act 1953. The applicant is International Litigation Partners Pte Ltd. In the course of the proceeding, the Court said the…

*Re Sisley and FCT – Excess super assessments stand: no special circumstances [22]

The AAT has held that no special circumstances existed to warrant granting a taxpayer’s request that the Commissioner exercise his discretion to allocate excess super contributions to another year. The taxpayer had contributed over $678,000 into his superannuation funds over a 3-year period when the statutory limit was $450,000. The Commissioner said the taxpayer must…