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Deductions for depreciating assets - no guarantee that the reasoning in Shell Energy applies

Australia - February 2 2023 The ATO has issued its Decision Impact Statement (DIS) about a year after the Full Federal Court decision in Shell Energy Holdings Australia v…

Taxpayer win in Full Federal Court Appeal against Commissioner on GST Margin Scheme

Australia - January 10 2023 On 22 December 2022, the Full Federal Court of Australia unanimously decided for the taxpayer in Commissioner of Taxation v Landcom [2022] FCAFC 204…

Court finds arrangements that include a trustee's income distribution decisions are Part IVA schemes

Australia - October 18 2022 A single judge of the Federal Court has upheld a decision of the Commissioner of Taxation (Commissioner) to apply the general anti-avoidance rule…

Kathryn Bertram, Stewart Grieve, Alison Haines, Julian Wan

ATO Decision Impact Statement regarding Aurizon: clear objective evidence is important

Australia - August 31 2022 On 25 August 2022, the Commissioner of Taxation (Commissioner) issued his decision impact statement in relation to Aurizon Holdings Limited v…

Updated ATO approach to accessing records and information

Australia - July 12 2022 On 22 June 2022, the Australian Taxation Office (ATO) published its finalised Protocol for claiming legal professional privilege (the Protocol). The…

Kathryn Bertram, Stewart Grieve, Alison Haines, Julian Wan