Tag Archives: Legislation and Government Policy

Talking Tax – Issue 96

Cases

Taxpayer not presently entitled to contingent distributions

In Lewski v Commissioner of Taxation [2017] FCAFC 145, the Full Federal Court allowed an individual Taxpayer’s appeal against an Administrative Appeals Tribunal decision to uphold amended assessments that included trust distributions in assessable income.

The Taxpayer was a beneficiary of the ACE No 4 Trust (ACE Trust) and the Arjod Trading Trust (Arjod Trust). The Taxpayer’s husband was the sole Specified Beneficiary of each trust. The Commissioner of Taxation purported to assess the Taxpayer on a share of the net income of the trusts. The Taxpayer’s objection and appeal to the Tribunal were disallowed but the appeal to the Court was upheld.

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Talking Tax – Issue 95

Cases

A win for the farmers!

In Brown Cavallo Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 18 , Brown Cavallo Pty Ltd as trustee for the Cavallo Family Trust (Taxpayer) applied to the Civil and Administrative Tribunal of New South Wales (Tribunal) for a review of the Commissioner of State Revenue’s (Commissioner) assessment of land tax on its land at Woolgoolga (Woolgoolga) for the 2012 to 2015 land tax years (Relevant Years).

The Tribunal determined that the Taxpayer was entitled to a primary production land tax exemption relating to the Woolgoolga, in respect of the assessments of land tax for the Relevant Years and the assessments were set aside.

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Talking Tax – Issue 94

Cases

Commercial activities prove too substantial to satisfy charitable purpose exemption in the Payroll Tax Act 2009 (SA) (Payroll Act 2009)

In South Australian Employers’ Chamber of Commerce & Industry Incorporated v Commissioner of State Taxation [2017] SASC 127, the South Australian Supreme Court dismissed an appeal by the Taxpayer, agreeing with the Commissioner of State Taxation (Commissioner) that the Taxpayer was not exempt from payroll tax under section 48 of the Payroll Act 2009 (charitable purpose exemption).

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