Author Archives: Michael Evans

Print Allied Technology (http://www.austlii.edu.au/au/cases/cth/AATA/2011/555.html) This is an AAT decision of Member Dr G. Hughes. It concerns a contract entered into (with an associate) for the purchase of plant that was cancelled. The equipment was purchased, instead, by way of hire … Continue reading →

I need to talk about Lynn Smith’s case (http://www.austlii.edu.au/au/cases/cth/AATA/2011/563.html) so I can talk about statutory construction – and the significance of “context” in interpreting taxation law. Lynn Smith withdrew monies from her SMSF to fund financial difficulties of her real … Continue reading →

The TIES issue 2010/23 records that there is an “inconsistency in the meaning of ‘entity’ between the Tax Administration Act 1953, A New Tax System (GST) Act 1999 and the A New Tax System (ABN) Act 1999.” The issue has … Continue reading →

Disposal of trading stock outside the ordinary course of business On 6 June 2011, the AAT considered the application of the income tax law and the GST law to a sale of property between associated persons at prices that were … Continue reading →

GSTR 2011/D1 – the draft ruling for tax invoices. The Commissioner released a draft ruling (GSTR 2011/D1) on tax invoices on 29 May 2011 to replace the original ruling (GSTR 2000/17) which was 29 pages in length. The draft ruling … Continue reading →

GST guide on input tax relief for mergers and acquisitions It was generally thought that GSTR 2002/2, as it was originally released, took a view that (in merger and acquisition activities) acquisitions would relate to making a financial supply under … Continue reading →

The Retirement Village Company v Commissioner of Taxation [2011] AATA 298 Deputy President Hack, has considered the question of the revenue/capital character of the repayment of ingoing contribution and the capital appreciation payment made by a retirement village operator to … Continue reading →

While things on the salary sacrifice arrangements have been quiet for some time, recent cases have before the AAT indicate that the Commissioner has been more active in this area than we might have thought. Senior Member of the AAT, … Continue reading →

On Friday 18 March 2011, Greenwood J in the Federal Court handed down his decision in the case of Aurora Developments (Aurora Developments Pty Ltd v Commissioner of Taxation [2011] FCA 232). http://www.austlii.edu.au/au/cases/cth/FCA/2011/232.txt Essentially, the case involved whether the sale … Continue reading →

On 17th March, the Full Federal Court gave its decision in Commissioner of Taxation v The Administrative Appeals Tribunal. [2011] FCAFC 37. The Commissioner appealed against the decision of the AAT in which the Tribunal had held it did not … Continue reading →