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The Federal Court (Edmonds J) has considered whether two taxpayers were entitled to a credit equal to the total of amounts said to be withheld from payments of salary or wages said to have been made to each of them in each of the relevant years of income within the meaning of s 18-15(1) of Sch 1 to the Taxation Administration Act 1953. Patricia Cassaniti was unsuccessful, whilst David Cassaniti was partially successful.

In the case of Patricia Cassaniti, the Court doubted whether there had been a payment of salary or wages. In the case of David Cassaniti, the Court held that the payer of the taxpayer’s salary during each of the relevant years of income did not withhold amounts of PAYG from payments of salary or wages to the taxpayer equal to the credit amount claimed by the taxpayer in each of those years, but did so to a lesser degree.

David Cassaniti v FCT [2010] FCA 641 (24 June 2010)
Patricia Cassaniti v FCT [2010] FCA 642 (24 June 2010)


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