The High Court has refused the taxpayers’ applications for special leave to appeal in the following cases:
- ATS Pacific Pty Ltd v FCT [2014] FCAFC 33. The Full Federal Court had unanimously upheld the Commissioner’s argument that a supply made by an Australian inbound tour operator to overseas customers was fully subject to GST.
- Akers as a joint foreign representative of Saad Investments Company Limited (in Official Liquidation) v DCT [2014] FCAFC 57. Cayman Island liquidators lost an appeal before the Full Federal Court which sought to defeat a Deputy Commissioner of Taxation’s claim to recover a local tax debt from the Australian assets of a Cayman company in liquidation.
- DCT v Zammitt [2014] NSWCA 104. The Full Court of the NSW Court of Appeal had unanimously allowed a Deputy Commissioner’s appeal from the decision of the NSW District Court which had dismissed a claim for recovery of DPN penalties of over $365,000 notified in a DPN notice which had specified the wrong date for the time required to comply with the notice.
- Power v DCT (No 2) [2014] NSWCA 77. The NSW Court of Appeal had unanimously dismissed an application by a director to have set aside its prior decision in Power v DCT [2013] NSWCA 428 that the director was liable for directors’ penalty of some id=”mce_marker”m (plus interest) imposed on him by a director’s penalty notice (DPN) that was issued under s 269-25 of the Taxation Administration Act 1953.
[LTN 204, 22/10/14]