Category Archives: Tax Month – April 2018

DCT v Josway Hospitality Pty Ltd – Winding up order set aside because of s160(1) ‘doubt’ that the posted ‘statutory demand’ arrived – accountant’s affidavit pivotal

The Federal Court has set aside an order for winding up of a company (due to unpaid tax debts) on the basis that the evidence presented created a reasonable doubt (for the purposes of s160 of the Evidence Act 1995) that the posted Statutory Demand arrived in the post. The facts were these: On 4 October…

Four Corners and Fairfax story of various alleged ATO abuses – one being an ATO whistle blower, his treatment, whether the new ‘whistleblower’ Bill would have helped

You might have missed it, but the ABC ran an unfavourable story, about the ATO, in its ‘Four Corners’ program (aired Mon 9.4.18) and a related article on its website. There was more than one matter reported on, but the gist of the story is that the ATO can be heavy handed with small business,…

Remedial Power – Determination extends the Small Business Restructure Roll-over ‘direct tax’ relief to depreciating assets – so they could not be a deemed dividend (for instance)

The Commissioner has exercised his ‘Remedial Power’, in s370-5 of the TAA1, by making the Taxation Administration (Remedial Power – Small Business Restructure Roll-over)  Determination 2017. This is to make the Small Business Restructure Roll-over (Restructure Rollover) provisions work better, with respect to depreciating assets. The ‘Remedial Power’ allows the Commissioner to modify the tax…

PSJF v CofT – Deductions for $37k of employee photographer’s work-related expenses denied in the absence of requisite substantiation and doubts about underlying deductibility

The AAT has upheld the Commissioner’s objection decision, which denied a photographer/taxpayer work-related expenses claimed by a photographer on the basis that he failed to discharge his onus of establishing that the claimed amounts were deductible. The taxpayer claimed travel expenses and other expenses (eg stationary, mobile phone, protective gear, internet, computer hardware, camera, depreciation)…