2015 case review: High ATO success rate continues
Source: Taxation In Australia Journal Article
Published Date: 1 May 2016
This article provides an analysis of the success rate for tax cases in the Federal Court, the Full Federal Court and the High Court in 2015 compared with the previous four years. It shows that the ATO was an extremely successful litigant in 2015 and has significantly improved performance over the past five years. The trend line demonstrates the benefits of the ATO's case selection process (including determining the cases it settles) and its case management. This article also provides a summary of some of the important tax judgments from the Federal Court, the Full Federal Court and the High Court from January 2015 to the end of December 2015. A summary of a small number of key cases, particularly those affecting the financial services industry, is also included.
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Details
- Published By: Joanne Dunne CTA, Hilary Taylor, Nathan Krapivensky, Nick Batten
- Published On:1 May 2016
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