14-2-20 / Florence Chen — Tax
The Applicants were several companies that operated bars and nightclubs in Fortitude Valley, Brisbane, and surrounding suburbs, which were owned by members of the Bickle family. The Applicants were grouped for the purposes of payroll tax. The Applicants sought a review of the Commissioner’s decision to disallow their objections in…
16-12-19 / Florence Chen — Tax
This was an appeal from the decision of Racing Queensland Board v Commissioner of Taxation [2019] FCA 509. The main issue between the parties was whether Racing Queensland was liable for assessments for unpaid superannuation guarantee charges, on the basis that Racing Queensland was the deemed employer of jockeys pursuant…
8-11-19 / Florence Chen — Tax
The AAT was asked to determine whether the Appellant had been correctly issued Notices of Assessment by the Commissioner, in relation to unpaid superannuation amounts for a former employee. The issue was whether the worker as an employee within the meaning of section 12 of the Superannuation Guarantee (Administration) Act…
3-10-19 / Florence Chen — Tax
The Applicant was a taxpayer whose income tax assessments were amended by the Commissioner after an audit, which found that the Applicant had not properly declared her taxable income for her business, as a registered tax agent, including numerous cash payments identified in her bank accounts. The issues where whether the…
15-7-19 / Florence Chen — Tax
This trial involved Telgrove Pty Ltd, as taxpayer, seeking the review of the Commissioner of State Revenue's decision to refuse the taxpayer's application to be excluded from a payroll group. A material fact supporting a finding that the taxpayer carried on a business that was connected with and was not…
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