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 McElwain CTA
Carmen is Head of the national Tax Controversy team at Maddocks. She has specialist expertise in the conduct of tax controversy associated with the general anti-avoidance provisions of the Income Tax Assessment Act, transfer pricing, GST and all other areas of taxation on behalf of large corporates. She is also responsible for the management and conduct of tax litigation on behalf of the Australian Tax Office (ATO) including managing early disputes and alternative dispute resolution processes for the ATO. Carmen also conducts tax litigation on behalf of large corporates. Current at 08 August 2014
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Rimma Miller ATI
Rimma is a Senior Associate at Maddocks. Current at 10 October 2013
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Daniel Slater CTA
Daniel is a Senior Associate in the Tax Controversy practice at Maddocks in Melbourne. Daniel advises SMEs, large corporates and multinational enterprises in respect of their tax risks, tax audits and disputes with a particular focus on alternative dispute resolution. Daniel has expertise in the conduct of tax controversy in respect of all aspects of income tax, GST, transfer pricing and cross-border matters. Daniel has also acted for the ATO in litigation in the Administrative Appeals Tribunal, Federal Court and Full Federal Court. Current at 01 January 2015
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