Source: Taxation In Australia Journal Article
Published Date: 1 Mar 2014
The purpose of this article is to provide a summary of tax judgments relevant to the financial services industry from the Federal Court, the Full Court of the Federal Court and the High Court from January 2013 to the start of December 2013. The article is current to December 2013. If Australian Taxation Office decision impact statements have been issued, that is noted. Cases that have been appealed are identified.
Certain cases are excluded from this summary, namely, cases of a purely procedural nature, GST, charitable body, and FBT-related cases of no relevance to the financial services industry, resource rent tax cases, constitutional challenges, state tax cases, Administrative Appeals Tribunal cases, and decisions on High Court special leave applications.
Tax cases and rulings update - Presentation 16 Mar 2023
Tax cases and rulings update - Paper 16 Mar 2023
Cases and Rulings update - Paper 15 Mar 2022
Cases and Rulings update - Video 10 Mar 2022
Cases and Rulings update podcast - Audio 10 Mar 2022
Cases and Rulings update - Presentation 10 Mar 2022
Recent cases - Paper 17 Jun 2021
Recent cases - Video 17 Jun 2021
Recent cases - Audio 17 Jun 2021
Recent cases - Presentation 17 Jun 2021
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.