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Thinking posts
10 results10 results
Thinking| 09 Jun 2017
Talking Tax – Issue 80
Case law In affirming assessment, Tribunal finds taxpayer not entitled to primary production exemption from land tax In D W Tolson Management Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 173, R L Hamilton SC affirmed the Chief Commissioner’s ...
Thinking| 02 Jun 2017
Talking Tax – Issue 79
ATO updates IGT Review into the ATO employer obligations compliance activities On 24 May, an Inspector-General of Taxation (IGT) report was released into the Australian Taxation Office’s (ATO) employer obligations audits. The IGT review was undertaken in response to concerns ...
Thinking| 26 May 2017
Talking Tax – Issue 78
Case law Change in capacity held to be a change in beneficial ownership On 12 May 2017 in Rakmy Pty Ltd v Commissioner of State Revenue [2017] VSC 237, the Victorian Supreme Court held that a change in beneficial ownership of dutiable property had ...
Thinking| 19 May 2017
Talking Tax – Issue 77
Case law The Tribunal to confirm an assessment when a taxpayer fails to appear In Melbourne Home Insulation Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2017] VCAT 654, the Victorian Civil and Administrative Tribunal (VCAT) confirmed the payroll tax ...
Thinking| 28 Apr 2017
Talking Tax – Issue 75
Case law Full Federal Court dismisses Chevron transfer pricing appeal On 21 April 2017 the Full Federal Court case of Chevron Australia Holdings Pty Ltd v Commissioner of Taxation [2017] FCAFC 62 unanimously dismissed Chevron Australia Holdings Pty Ltd’s (CAHPL) appeal against the ...