Recent cases, rulings and determinations
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Non Member Price: $75.00
Published on 24 May 96 by QUEENSLAND DIVISION, THE TAX INSTITUTE
This seminar paper discusses recent cases, rulings and determinations.
Author profile
Annamaria Carey
Annamaria is a Senior Tax Writer with ATP. She has 20 years experience in tax, spanning publishing, the ATO, commerce and the tax profession. Annamaria has been involved in formal liaison with the ATO and Treasury on a number of Committees including the Consolidation Joint Design Team. She has recently published a textbook on 'Consolidations - The Adviser's Guide' and has addressed a number of forums on consolidations. - Current at 18 May 2004More by Annamaria CAREY
- Practicalities of Consolidation for Small Corporate Groups seminar paper - 11-June-2003
- Consolidation and SMEs seminar paper - 16-May-2003
- Practicalities for small corporate groups - 03-February-2003
- Capital allowances - 03-September-2002
- Tax Cases: The end of legal professional privilege in tax avoidance cases? - 01-April-2002
- Tax Case: The curious case of the taxpayer with a dual personality - 01-March-2002
- Split loan stuck down by Part IVA - 01-February-2002
- When can a beneficiary bring an action on behalf of a trust? - 01-December-2001
- When can a beneficiary bring an action on behalf of a trust? - 01-December-2001
- Tax Case: Harts Australia Limited v Commissioner of Taxation [2001] FCA 1188 - 01-November-2001
- Tax case - Merrill Lynch International Australia Ltd v Commissioner of Taxation - 01-October-2001
- Film Schemes in the News and in the Courts - 01-September-2001
- Personal Services Income Arrangement Falls Foul of Part IVA: Egan v FCT [2001] AATA 449 - 01-August-2001
- Core Provisions of Uniform Capital Allowances - 01-August-2001
- Packer v ATO: The High Court Rules! - 01-July-2001
- Unified Capital Allowances: Core Provisions - What you need to know - 12-June-2001
- Tax Case: No deduction for interest on moneys used to renovate property - 01-June-2001
- Update on GST and property - 18-May-2001
- Part IVA does not apply to sale and lease-back arrangements - 01-May-2001
- A Cautionary Tale! - 01-April-2001
- I Still Call The Deer Farm Home - 01-March-2001
- Tax Cases: Who's in the Driver's Seat? The Commissioner, that's who! - 01-February-2001
- Tax Cases: CSR wins in Full Federal Court on assessability of insurance settlement - 01-December-2000
- Tax Cases: Loss transfer agreement - 01-November-2000
- Tax Cases: Taxpayer wins on FBT argument - loans not provided in course of employment - 01-November-2000
- Confused about PAYG? - 05-October-2000
- Tax Cases: WT 1997/80-86 and Deputy Commissioner of Taxation - Crime does pay (sometimes) - 01-October-2000
- Tax cases: FCT v Brewing Investments [2000] FCA 920 - 01-September-2000
- Tax cases: Starrim Pty Ltd v C of T: Fringe Benefits Tax - 01-September-2000
- Tax cases: No contract of purchase - 01-August-2000
- Tax cases: Disposal of assets - 01-August-2000
- Tax cases: McDonald v FCT (20008); FCA 577: date of acquisition of property for CGT purposes - 01-July-2000
- Tax cases: Jane Robyn Gardiner v Commissioner of Taxation 2000 AATA 257: taxpayer wins on argument that acquisition of land outside CGT start date. - 01-June-2000
- Tax cases: CSR Ltd v Commissioner of Taxation 2000 FCA 403 (31 March 2000): Commissioner loses argument that settlement sum assessable - 01-June-2000
- GST Update - 25-May-2000
- Tax cases: J & G Knowles & Associates Pty Ltd v FCT: the test for FBT purposes - 01-May-2000
- Tax cases: taxpayer allowed a deduction for fees paid to family company - 01-May-2000
- Tax cases: Commissioner of Taxation v Ryan: High Court rules on Commissioner's amendment powers when a nil tax notice issued - 01-April-2000
- Tax cases: Australasian Feed Pty Ltd and Deputy Commissioner of Taxation 1999 AATA 980 (20 December 1999): win for taxpayer on carry forward of losses - 01-April-2000
- Tax cases: 1999 AATA 1026: payment to partner held to be assessable - 01-March-2000
- Tax cases: Metal Manufactures Ltd v Commissioner of Taxation 1999 FCA 1712: sale and leaseback held to be effective - 01-February-2000
- Tax cases: Commissioner of Taxation v Commercial Nominees of Australia Ltd: Commissioner must rethink trust resettlements - 01-December-1999
- Tax cases: Commissioner wins on Part IVA but loses other tax arguments Commissioner of Taxation v Consolidated Press Holdings Property Ltd - 01-December-1999
- Tax invoices case study - 24-November-1999
- Tax cases: lease incentives: the unholy trinity of Myer, Cooling and Montgomery - 01-October-1999
- Tax cases: deductibility of payments": guarantee an advantage of a capital kind - 01-October-1999
- Tax cases: Pilnara Pty Ltd v FCT: Peabody rides again - 01-September-1999
- Tax cases: FCT v Coombes: "Peace in our time" - 01-September-1999
- PAYG - withholding arrangements - 04-August-1999
- Tax cases: Research and development: Bank wins a 150 percent deduction - 01-August-1999
- Tax analysis: Managed Investment Act 1998 (MIA): ATO's view on when there is a trust resettlement - 01-August-1999
- Tax cases: Interest on loan: deductions claimed after business ceased - 01-August-1999
- Brown v C of T: the apartment - act two - 01-July-1999
- The powers of Section 264 "Inquisitorial and coercive" - 01-July-1999
- Trust law income: taxpayer entitled to his profit - 01-June-1999
- Diversion of income: arrangements falls under Part IVA - 01-June-1999
- Tax cases: FC of T v Payne (1999) FCA 320: planes, trains and automobiles! - 01-May-1999
- The Steele case: the end of a long-running saga - well, almost - 01-April-1999
- Tax cases: Superannuation funds: tax treatment of losses - 01-March-1999
- Tax cases: Agent liable for not keeping up with tax changes - 01-February-1999
- Case study: 1. Taking care of tots; 2. Tax in the tabloids; 3. Taken on trust - 01-December-1998
- Case study: Knuckled ... again - 01-November-1998
- Reform's fast lane - 01-March-1998
- Stamp duty: renewed hope for harmony - 01-February-1998
- The latest in FBT - what you and your clients need to know - seminar paper - 07-March-1997
- Tax in review: 1997 - a real cow of a year - 01-February-1997
- Back from the dead - 01-April-1996
- Annual fringe benefits tax update - 19-March-1996
- Rethink those rewrites ! - 01-February-1996
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