10-6-21 / Mark Robertson KC — Tax
The appeal concerned the interaction of div 855 and sub-div 115-C Income Tax Assessment Act 1997 (Cth) in relation to a capital gains event arising from the disposal of alleged non-taxable Australian property by trustees. The Commissioner of Taxation had made an assessment that s 855-10(1) of the 1997 Act…
10-9-20 / Mark Robertson KC — Tax
Proceedings brought under s 14ZZ of the Taxation Administration Act 1953 (Cth) which were related appeals by the applicants challenging goods and services tax (GST) assessments. The applicants were the owners and operators of casinos in Melbourne and Perth and make “gambling supplies”, as the expression is defined in s 126‑35(1)(b) of A New Tax…
5-5-20 / Mark Robertson KC — Tax
The applicant sought a reconsideration of the Court's orders in Peter Greensill Family Co Pty Ltd (trustee) v Commissioner of Taxation [2020] FCA 559 on the grounds that the Court had overlooked material matters and points in the Judgment, namely the applicant's submissions in the proceedings and that is was in the…
28-4-20 / Mark Robertson KC — Tax
The Commissioner assessed the trustee of a non-fixed trust in three income years under s 98 of the Income Tax Assessment Act 1936 (Cth) (ITAA 1936). The trust had made capital gains in each year through its disposal of shares which were not “taxable Australian property” as defined in s 855-15 of the Income Tax Assessment…
12-2-19 / Mark Robertson KC — Tax
This matter concerned the orders to be made by the primary judge in each proceeding upon remitter by the High Court of Australia, which set aside the orders of the Full Court and reinstated the orders of the primary judge; subject to the question of the costs of each proceeding…
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