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  Litigation Tax administration Corporate tax

The practical impact of recent tax cases on corporate taxpayers

Source: New South Wales

Published Date: 22 May 2014

 

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This paper covers:

  • u-turns’: Macquarie Bank Ltd v Commissioner of Taxation [2013] FCAFC 119 88
  • GST anti-avoidance: Commissioner of Taxation v Unit Trend Services Pty Ltd [2013] HCA
  • promoter penalties
  • enforcement and amendment of assessments
  • double tax agreements: Commissioner of Taxation v Resource Capital Fund III LP [2014] FCAFC
  • royalty withholding tax on payment for use of software: Task Technology Pty Ltd v Commissioner of Taxation [2014] FCA
  • genuine redundancy payments: Weeks v Commissioner of Taxation [2013] FCAFC 2
  • timing of deductibility of a general interest charge: Commissioner of Taxation v Nash [2013] FCA 336.
Author(s)

Individual Session

The practical impact of recent tax cases on corporate taxpayers

Author(s): Judy Sullivan CTA
Materials from this session:

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Details

  • Published By: Judy Sullivan CTA
  • Published On:22 May 2014
  • Took place at:Doltone House, Hyde Park, Sydney

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