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14 Sep 099 4 Decision Impact Statements - WRBD, Sonntag, Berghofer, Finerty

The ATO has published Decision Impact Statements in relation to the following cases:

  • WRBD v FCT [2009] AATA 368; 2009 ATC 1-007 Outlines the ATO's response to this case which concerned the deductibility of a loss on the disposal of convertible notes where one of the reasons for the disposal was because the company issuing the convertible notes was placed into receivership.
  •  Sonntag v FCT [2008] AATA 3; 2008 ATC 10-000; 68 ATR 354 Outlines the ATO's response to this case which concerned whether the taxpayer's income tax assessments for the relevant years were excessive and whether administrative penalties imposed for the intentional disregard of a tax law should be remitted.
  • Jacob Berghofer v FCT [2008] AATA 1138; 2008 ATC 10-066 Outlines the ATO's response to a case which concerned the assessability of a grant paid under State law to improve the sustainability and profitability of farming businesses, affected by laws which restricted broadscale clearing of vegetation.
  • Gregory Finerty v FCT [2008] FCA 1136 Outlines the ATO's response to this case which concerns, inter alia, whether tax shortfall penalty under Part VII of the Income Tax Assessment Act 1936 applies in respect of default assessments


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