Published on 22 May 14
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- u-turns’: Macquarie Bank Ltd v Commissioner of Taxation  FCAFC 119 88
- GST anti-avoidance: Commissioner of Taxation v Unit Trend Services Pty Ltd  HCA
- promoter penalties
- enforcement and amendment of assessments
- double tax agreements: Commissioner of Taxation v Resource Capital Fund III LP  FCAFC
- royalty withholding tax on payment for use of software: Task Technology Pty Ltd v Commissioner of Taxation  FCA
- genuine redundancy payments: Weeks v Commissioner of Taxation  FCAFC 2
- timing of deductibility of a general interest charge: Commissioner of Taxation v Nash  FCA 336.
Current at 15 June 2011
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