*Rigoli v FCT – Burden of proof not discharged by conceding the Commr’s estimate of income, save for depreciation issues – returned to AAT [37]

The ATO on Fri 2.5.2014, issued a Decision Impact Statement on the Full Federal Court’s decision in Rigoli v FCT [2014] FCAFC 29. In that decision, the Court dismissed the taxpayer’s appeal concerning default assessments that had been issued to him under s 167 of the ITAA 1936 for the 1994 to 2001 income years. The…

*ATS Pacific Pty Ltd v FCT – GST on ‘arranging’ supplies to non-resident travel agents – incidental to tourism supplies consumed in Australia [36]

The ATO on Fri 2.5.2014, released a new Interim Decision Impact Statement on the Full Federal Court decision in ATS Pacific Pty Ltd v FCT [2014] FCAFC 33. In that case, the Full Federal Court unanimously upheld the Commissioner’s argument that a supply made by an Australian inbound tour operator to overseas customers was fully…

*Re XVQY and FCT – Plumbers found not to be employees for super guarantee purposes [35]

A taxpayer has been successful before the AAT in arguing that workers engaged by it were not employees for the purposes of the Superannuation Guarantee (Administration) Act 1992 (SGAA). The Commissioner had disallowed the taxpayer’s objection to assessments of a superannuation guarantee charge in respect of the taxpayer’s employment of certain workers in the quarterly…

*Re Qantas Airways Ltd and FCT – FBT: parking provided to staff was subject to tax as customers had to pay at ‘commercial parking stations’ as defined [34]

The AAT has held that car-parking facilities provided by a taxpayer (an airline) to its employees in certain locations were subject to FBT for the 2007 to 2010 FBT years. The taxpayer and its associates provided car parking facilities to their employees whose primary places of work were at or near airports in major capital…

*Re Stevens Nominees (Sydney) Pty Ltd atf SNS Trust v FCT – AAT lacked jurisdiction because matter was already litigated (res judicata) [33]

A taxpayer has been unsuccessful before the AAT in seeking a review of a decision made by the Commissioner on 20 September 2013. The taxpayer contended the decision was a reviewable objection decision for the purposes of s 14ZZ of Pt IVC of the TAA and that the Tribunal had the jurisdiction to review the decision. The Commissioner…

*Re Lighthouse Financial Advisers (Townsville) Pty Ltd and FCT – GST: legal settlement was not taxable supply [32]

The AAT has affirmed the Commissioner’s ruling regarding whether a legal settlement was a taxable supply. The taxpayer was a financial services business established in 2010 by an individual after his termination from another financial planning firm. As part of the individual’s employment contract with his ex-employers, he had agreed to not canvass, solicit, or…

*Re Thorpe and FCT – AAT rehearing: property development profits assessable, some deductions allowed but 50% shortfall penalty affirmed for recklessness [31]

The AAT has allowed some deductions claimed by the taxpayer in relation to a property investment, but refused other deductions. It also affirmed the 50% penalty for recklessness. In 2007, following an audit of the taxpayer, the Commissioner issued amended assessments for years ending 30 June 2003 and 30 June 2004 to increase the taxpayer’s assessable income substantially in…

*Re Research Scientist and FCT – Tax credits claimed in years when tax not withheld; penalty reduced to 50% [30]

The Administrative Appeals Tribunal has partially allowed a taxpayer’s objection to an administrative penalty of 75% for “intentional disregard” and held the penalty should be reduced to 50% for “recklessness” for the 2001, 2002 and 2003 income years. The Tribunal heard details of a “controversy” relating to the taxpayer’s employment with a research institution leading…

*AAT held it did not have jurisdiction to consider credit for PAYG withheld (per Liquidator’s certificate) but upheld penalty for ‘gross carelessness’ [29]

The AAT has affirmed the Commissioner’s decision to disallow a taxpayer’s objection to a penalty assessment and also held that it did not have jurisdiction to hear the taxpayer’s claim for entitlement to PAYG credits. The taxpayer was the sole director and secretary of a company that was placed into liquidation. He lodged his 2012…

*Blank v FCT (No 2) – No grounds to re-open case about assessability of $160m in installments based on failure to consider s 23AG [28]

The Federal Court has dismissed an application by a taxpayer to re-open his case after the Court at first instance in Blank v FCT [2014] FCA 87 held that a payment of USid=”mce_marker”60m made to him (by way of instalments) following his termination was assessable as “ordinary income” in his hands. The Court arrived at…