20-8-21 / Mark Robertson KC — Tax
An appeal to the Federal court wherein the appellant sought to appeal the prior judgement and to have four orders of the primary judge set aside. The respondents to these appeals were the owners and operators of casinos in Perth and Melbourne who utilise junket tour operators to provide opportunities…
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…
20-5-21 / Florence Chen — Tax
The Applicant sought a private ruling as to whether he operated a retail shop business in partnership with his ex-wife and filed a tax return claiming 80% of the losses of the partnership. The Respondent issued a private ruling and determined that the Applicant was not operating the business in…
20-4-21 / Florence Chen — Tax
A general administrative review of an objection to a decision from the Commissioner of State Revenue. In the original decision, the Commissioner affirmed an assessment for land tax relating to the 2015-2016 financial year based on the applicant’s landholdings. Member Fitzpatrick discussed whether there was an issue estoppel arising from…
30-3-21 / Michael May — Tax, Appellate
This was an appeal to the Federal Court from an Administrative Appeals Tribunal review regarding tax assessments that were issued on the basis of an ‘asset betterment’ analysis. At the Tribunal, the taxpayers’ case was largely rejected on the basis of adverse credit findings, although the Tribunal made some adjustments…
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