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Published on 10 Oct 13
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper provides an overview of significant cases and rulings of interest to practitioners advising in the corporate sector. In particular, the material covered includes recent High Court cases and significant ATO taxation rulings including:
Commissioner of Taxation v Unit Trend Services Pty Ltd  HCA 16(1 May 2013)
Commissioner of Taxation v Consolidated Media Holdings Ltd HCA 55 (5 December 2012)
Mills v Commissioner of Taxation  HCA 51 (14 November 2012)
Commissioner of Taxation v Qantas Airways Ltd  HCA 41 (2 October 2012)
TR 2012/5 – Income tax: s 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010
TR 2013/D2 – Income tax: commercial software developers: derivation of incomefrom agreements for the right to use proprietary software and the provision of related services.
It also reflects on the ATO’s focus on alternative dispute resolution (ADR) and the new independent review process.
Carmen is a partner with Maddocks Lawyers. Current at 1 October 2007Current at 18 February 2008
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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