TAXATION – consideration of the construction to be attributed to s 255‑100 of the Taxation Administration Act 1953 (Cth) conferring a power on the Commissioner to require “you” to
TAXES AND DUTIES — payroll tax — liability to taxation — out of hours cleaning services provided to supermarkets and other businesses — “employment agency contracts” — whether serv
TAX AGENTS – application for renewal – whether Applicant was a fit and proper person – where Applicant had been found liable for breach of trust – where Applicant had been found li
TAXATION – construction of Deed of Agreement between parties which limited Commissioner’s powers to collect a taxation debt; extent of obligations conferred under Deed of Agreement; whether De
TAXATION – Goods and Services Tax – sale of an apartment subject to a lease – whether sale was a GST-free supply of a going concern – interpretation of contractual terms – written agreement that
TAX AGENTS – Termination of registration as a tax agent – applicant prevented from applying for registration for a period of five years – tax practitioner registration requirements – whether a
INCOME TAX – objections to notices of assessment – application for extension of time for lodging objections – relevant matters for exercise of discretion – whether prejudice suffer
BANKRUPTCY AND INSOLVENCY – trustee in bankruptcy’s right to insolvent trustee’s right of exoneration – discussion of the nature of the right of exoneration – whether the funds are
TAXATION AND REVENUE – appeal from objection decisions of Commissioner – deductions – charitable donations to deductible gift recipients – HIV/AIDS medicines supplied to charities
