Litigation & Dispute Resolution| 25 Oct 2022
The High Court of Australia has affirmed the operation of the presumption of advancement, in its recent decision on Bosanac v Commissioner of Taxation.
Tax| 04 Mar 2022
After a long wait (43 years), we now have the Commissioner’s position on the meaning and scope of section 100A of the Income Tax Assessment Act 1936 (Cth)1936 Act.
Tax| 23 Dec 2021
After a 13-year wait, we finally have some new judicial guidance on section 100A of the ITAA 1936 in the Guardian AIT case.
Insolvency & Restructuring| 12 Aug 2015
The Federal Court’s decision in Commissioner of Taxation v Warner [2015] FCA 659 has clarified that the Australian Taxation Office’s (ATO) coercive powers requiring a taxpayer to produce documents and information to the ATO prevail over section 486 of the Corporations ...