2013 cases show high ATO success rate
Source: Taxation In Australia Journal Article
Published Date: 1 Mar 2014
The purpose of this article is to provide a summary of tax judgments relevant to the financial services industry from the Federal Court, the Full Court of the Federal Court and the High Court from January 2013 to the start of December 2013. The article is current to December 2013. If Australian Taxation Office decision impact statements have been issued, that is noted. Cases that have been appealed are identified.
Certain cases are excluded from this summary, namely, cases of a purely procedural nature, GST, charitable body, and FBT-related cases of no relevance to the financial services industry, resource rent tax cases, constitutional challenges, state tax cases, Administrative Appeals Tribunal cases, and decisions on High Court special leave applications.
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Details
- Published By: Joanne Dunne CTA, Juliette Mason, James Patto
- Published On:1 Mar 2014
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