Recent Tax Cases

This presentation will provide an update on recent cases spanning a number of areas of revenue law. Specifically, it will address:

1. The discretionary considerations for granting declaratory relief and the meaning of “share capital” and “share capital account” in Aurizon Holdings Limited v Commissioner of Taxation [2022] FCA 368;

2. The treatment of “notional GST” in the Pt IVC framework, and the application of the GST margin scheme to the transfer of several freehold interests in land to a third party as part of a single contract, in Landcom v Commissioner of Taxation [2022] FCA 510; and

3. Determining whether a worker is an “employee” at common law (applying recent High Court authority on the distinction between employee and independent contractor) or on the extended definition, for the purposes of the Superannuation Guarantee (Administration) Act 1992 (Cth) in JMC Pty Limited v Commissioner of Taxation [2022] FCA 750.

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This is an in-person event and will also be available online via Zoom.