Tag Archives: Tax

Case law

The Harman Obligation and the requirement to produce documents under a Tax audit

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Case law

SRO is watching – so don’t be short sighted

In The Optical Superstore Pty Ltd & Ors v Commissioner of State Revenue [2018] VCAT 169 Tribunal Member R Tang has found that certain contractor agreements were relevant for characterising payments as wages, certain exemptions applied in relation to services provided to the public generally, the Commissioner should not exercise his discretion in respect of excluding certain entities from the taxpayer’s group and penalties (of 25%) were properly imposed. Amongst the numerous takeaways – the 25% penalty emphasises the importance of obtaining advice as a prudent step in managing a growing business.

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Case law

LLUN and Commissioner of Taxation (Taxation) [2017] AATA 3058

In this case, Deputy President  Frost (Deputy President) held that a trust was not a superannuation fund for Australian tax purposes and the Taxpayers were presently entitled to a share of the fund’s income.

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Case law

Commissioner of the Australian Federal Police v Hart; Commonwealth of Australia v Yak 3 Investments Pty Ltd; Commonwealth of Australia v Flying Fighters Pty Ltd [2018] HCA 1

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Case law

Taxpayer entitled to PAYG withholding credits not remitted or notified by employer to ATO

The Federal Court case of Cassaniti v Federal Commissioner of Taxation [2018] FCA 92 considered a taxpayer’s entitlement to pay as you go (PAYG) withholding credits, where those amounts purportedly withheld from the taxpayer’s salary were not remitted or notified to the ATO by the employer.

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