Category Archives: Tax Month – August 2018

Song v FCT – Seized documents covered by legal professional privilege – despite getting advice from China and from in-house legal department

The Federal Court has found that most of the 23 documents obtained by the ATO, in the course of conducting an audit of the taxpayer, and associated entities, were protected by legal professional privilege (LPP). The documents were original emails, forwarding chains of emails and attachments. The matters to which the documents related included a…

Commissioner of Taxation v Thomas & others – High Court determines that Qld Supreme Court directions confirming validity of resolutions mismatching the dividend income and the franking credits did not determine the ‘franking’ result under the tax legislation

On Wednesday 8 August 20018, the High Court unanimously allowed two appeals (one in part) and dismissed two appeals from the Full Court of the Federal Court of Australia. The High Court held that the Full Court erred in concluding that “directions” given by the Supreme Court of Queensland pursuant to s 96 of the…

Tax Month – August 2018

T a x  T e c h n i c a l  –  M o n t h l y  N e w s – August 2018 Developments – This is a collection of developments in Australian tax law and practice that occurred in August 2018 which aims to be relevant to tax practitioners.[i] Compiled By F…