Category Archives: Cases

Can I claim a deduction for travel to work?

NO! Well maybe No. The Full Federal Court in the John Holland Group case has concluded that the costs of certain travel for fly-in-fly-out employees travelling to work can be deductible (so if paid for by the employer there will … Continue reading

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Part IVA and the Small Business CGT Concessions

I have been fearing this day for some time. A day when the Commissioner applies the general anti avoidance provision in Part IVA to a taxpayer who arranges a sale of a business to make the most of the Small … Continue reading

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You win some, you lose some… and I am a bad loser…

I have patted myself on the back before for an AAT decision on FBT at my local airport. I may have congratulated myself a bit early as in┬áCommissioner of Taxation v Qantas Airways Limited [2014] FCAFC 168 the Full Federal … Continue reading

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Will the full federal Court ever learn…

Just under a year ago I wrote the following regarding the full Federal Court decision in MBI Properties… So the supply was defined form a literal rather than a practical perspective and led to a ridiculous outcome. But remember the … Continue reading

Posted in Cases, GST | 1 Comment

Tax, super and pizza – the perfect combination

Pop quiz: Are pizza delivery drivers, who are required to use their own vehicle and are just paid per delivery, employees for the SGAA? ATO Interpretative Decision 2014/28 says they are. It concludes they are common law employees as the … Continue reading

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35-55 and non commercial losses discretion

Given it happens so infrequently, I thought I should mention a case where the AAT has required the Commissioner to exercise his discretion to not apply the non commercial losses rule in Division 35 of the ITAA97. In AAT Case … Continue reading

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FBT and Canberra Airport – my vicarious victory

Many years ago I prepared to take the ATO to the AAT for a large entity on whether the car park at Canberra airport was a commercial car parking station. If it was, FBT was payable when employers provided parking … Continue reading

Posted in Cases, FBT | 1 Comment