Sanderson v CofT – Australian based in Malaysia an Australian tax ‘resident’ and thus assessable on receipts found to be foreign source income

The AAT has decided that an Australian citizen who was based in Malaysia but visited his family in Australia 11 times in the 2015-16 income year, staying a total of 83 days, was an Australian tax resident for that year. The case involved some payments from foreign companies, which the Commissioner wanted to assess, but…

History of the Taxpayers’ Charter – IGTO encourages public to share their views on how the Charter could be improved

On Monday 22.11.2021, the Inspector-General of Taxation and Taxation Ombudsman (IGTO) has today released a brief history of the Taxpayers’ Charter.  The paper is intended to serve as a thought leadership document to encourage feedback and recommendations from stakeholders about how the Charter could be improved. The history of the Charter highlights:  the importance of the role…

CofT v Virgin Australia Regional Airlines Pty Ltd – FBT: airline provided car parking fringe benefits to pilots etc – ‘business premises’ was not where duties performed (in the air)

On Monday 22 Nov 2021, the Full Federal Court has held that Virgin Airlines provided car parking fringe benefits to its flight and cabin crew at Sydney, Brisbane or Perth airports, thus allowing the ATO’s appeal. Virgin contracted with owners of car parks adjacent to the Sydney, Brisbane and Perth airports to procure parking spaces…

Vic – COVID-19 Mandatory Vaccination (Workers) Directions (No 8) – from 26.11.21 work from home unless you’re double vaxxed (or have work relating to courts)

On Tues 23.11.21, the President of the Victorian Bar, sent an email to members advising them of a new vaccination mandate applicable in Victoria. From this coming Friday (26.11.21) most workers, including the self-employed, must work from their ordinary residences, unless fully vaccinated. There is an exception for work in connection with proceedings in a court,…

The ‘counterbalancing offence’ point gets some oxygen in the AFR – in relation to the ATO exerting ‘undue influence’ on lawyers from the point when they initially claim legal professional privilege

Lawyers accuse ATO of threats over privilege claims AFR article (posted 18.11.21) – Michael Pelly, Legal Editor [I thank Mr Pelly, for his interest in this subject and have made some editorial comments, below – in square brackets and italics]     Victorian lawyers have broken ranks with the peak body for the profession to…

Superannuation updates FY-22 a big year – SGC up to 10%, CC up to $27.5k, NCC up to $110k, TSB up to $1.7m, Covid changes, unlegislated ‘work test’ and SMSF ‘residency’ changes

It’s true the rules of our superannuation system always seem to be changing and this year is no different. Just when you think you’ve got all the rules and eligibility ages sorted out, they change again. This year is a big one for superannuation fund members, as the caps for contributions have been lifted for…

Airport Handling Services Australia Pty Ltd v CofT – Retrospective amendment to JobKeeper rules denied sovereign entities right to JobKeeper payments from day one – no accrued right to be prejudiced

On 15 Nov 2021, the Federal Court held that retrospective amendments, to the JobKeeper Rules, applied to deny 8 Australian resident companies that were sovereign entities, the right to receive JobKeeper payments. Despite the fact that legislative instruments cannot have adverse retrospective application, the taxpayers had no accrued rights, to JobKeeper benefits, as at the date the…