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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

Insights from the Federal Court’s latest decision on LPP

Australia - April 28 2022 To recap, the Commissioner asked the Court to determine whether: 1. Ground A - the form of the engagements between PwC Australia and JBS established…

Kathryn Bertram, Stewart Grieve

The ATO ramps up its recovery of existing and anticipated tax debts

Australia - April 1 2022 Central to the Australian taxation system is the concept of self-assessment. Voluntary compliance for the payment of tax related liabilities is…

Stewart Grieve, Jess Tsai

LPP “Smorgasbord” wars: Commissioner not entitled to all taxpayer’s documents

Australia - March 25 2022 On 25 March 2022, Moshinsky J handed down (in part) the highly anticipated decision: Commissioner of Taxation v Pricewaterhouse Coopers [2022] FCA…

Kathryn Bertram, Marc Eastmure