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421 results found

Article
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Wolters Kluwer Asia-Pacific | Australia | 28 Sep 2022

Deductions allowed for rental property repairs

The AAT has held that certain expenses incurred in regard to extensive water damage to a taxpayer’s rental property were to be allowed as deductions…
Article
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Wolters Kluwer Asia-Pacific | Australia | 27 Sep 2022

Rental expense claims rejected

The AAT has upheld amended assessments that denied a taxpayer’s claim for unsubstantiated rental expenses where the relevant property was leased to…
Article
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Wolters Kluwer Asia-Pacific | Australia | 23 Sep 2022

Software development not core nor supporting R&D activities

The AAT has affirmed a decision under review of Innovation and Science Australia (ISA) that the taxpayer’s software development activities were not…
Article
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Wolters Kluwer Asia-Pacific | Australia | 19 Sep 2022

Mr Mina’s misdemeanours warranted deregistration

The Federal Court has dismissed the applicants’ appeal against the AAT decision reported at 2021 ATC ¶10-569; [2021] AATA 676, which affirmed the Tax…
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Clayton Utz | Australia | 16 Sep 2022

Public Law Essentials 06: Statements of Reasons

Whether required by statute or not, a statement of reasons can improve decision-making and make the resulting decision more robust if challenged or…
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Wolters Kluwer Asia-Pacific | Australia | 14 Sep 2022

Customs: anti-dumping duties for steel pallet racking affirmed

The AAT has held that certain imported steel pallet racking met the description of goods the subject of a dumping duty notice and were therefore…
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Rigby Cooke Lawyers | Australia | 14 Sep 2022

Further Productivity Commission research casts light on our trade performance

The PC, the successor to the Industry Assistance Commission, has a long history of ‘providing independent research and advice to government on…
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Wolters Kluwer Asia-Pacific | Australia | 9 Sep 2022

Tardy taxpayer’s ITC entitlement timed out

The AAT has upheld a decision by the Commissioner to disallow input tax credits (ITCs) claimed in business activity statements (BAS) lodged outside…
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Wolters Kluwer Asia-Pacific | Australia | 8 Sep 2022

Company coming out of hiatus entitled to CFB

The AAT has held that a company that went dormant in 2017 after the early retirement of its principal but which started paying directors’ fees again…
Article
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Wolters Kluwer Asia-Pacific | Australia | 5 Sep 2022

Winemaker liable to wine tax on amount invoiced

The AAT has ruled that wine tax was payable on the amount invoiced to a customer by a winemaker for the wine, without any deduction for the value of…
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