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Category Archives: Cases
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,… … Continue reading
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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 … Continue reading
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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 … Continue reading
Another Federal Court versus High Court GST battle in the making…
Once again the Federal Court has found a new way to look at the most fundamental definition in the GST Act – a “supply”. In the MBI Case the Federal Court found that Division 135 did not apply. Division 135 … Continue reading
