Shane Doyle KC, Michael Trim — Appellate, Corporate Insolvency & Bankruptcy, Tax
Today the High Court, by majority, has dismissed an appeal by the Commissioner of Taxation in Commissioner of Taxation v Australian Building Systems Pty Ltd (in liq) [2015] HCA 48. The dispute concerned whether the retention obligation in s 254(1)(d) of the Income Tax Assessment Act 1936 (Cth) only arises after the making of an…
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