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.
Judy is a Tax Partner at PwC in Sydney where she is the National Tax Litigation and ADR leader. Prior to joining PwC, Judy was a Tax Partner at King & Wood Mallesons. Her main area of practice is all aspects of revenue disputes œ from risk reviews and audits through to ADR and litigation. She has conducted major tax litigation in the AAT, Federal Court and High Court. Judy is also a member of the Advisory Panel to the Board of Taxation.
- Current at
19 May 2017