Categories
Cases Income Tax

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 be no FBT payable under the otherwise deductible rule). In this case the employees lived […]

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Cases Planning Idea Planning Stuff

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 Business CGT Concessions. We all know how this is done. “Just before” the sale we […]

Categories
Cases FBT

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 Commissioner of Taxation v Qantas Airways Limited [2014] FCAFC 168 the Full Federal Court overturned there being no car parking FBT for employers who provide car parking for […]

Categories
Cases GST

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 Federal Court also found that there was no supply by Qantas when people did not […]

Categories
Cases Rulings Super

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 vehicle is not an “overriding factor when considering the arrangement as a whole.” This is […]

Categories
Cases Income Tax

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 [2014] AATA 620, Re Bentivoglio v FCT a medical doctor earning over $250,000 (so could […]

Categories
Cases FBT

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 at the airport for employees. The definition of commercial car parking station states that the […]

Categories
Cases Funny Stuff

The ATO has to be joking…

The next time the ATO complains about your client’s attention to detail remind of The Study and Prevention of Psychological Diseases Foundation Incorporated. Back in 2007 a group of guys wanted to live the high life – sports cars, gambling,… But due to the tax rates they did not have enough money. So they duped […]

Categories
Cases Funny Stuff

What a great use of the Court’s time…

After the AAT and the Federal Court had a go, in November the High Court, the best jurisprudential minds, with combined experience of over a century, had a really useful challenge. The Administrative Appeals Tribunal and the Federal Court both (with the exception of Dodds-Streeton J) found that Sea Shepherd did not provide ‘short-term direct […]

Categories
Cases

Federal Court v High Court… Battle lines drawn

I was going to write a blog on the tax High Court decisions in 2013, but I started to notice a trend, and a worrying trend at that. In the Unit Trend case the High Court overturned a Federal Court decision that the GST anti avoidance rules in Division 165 did not apply. The facts were that […]