The practical impact of recent tax cases on corporate taxpayers paper

Published on 22 May 14 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

• u-turns’: Macquarie Bank Ltd v Commissioner of Taxation [2013] FCAFC 119 88
• GST anti-avoidance: Commissioner of Taxation v Unit Trend Services Pty Ltd [2013] HCA
• promoter penalties
• enforcement and amendment of assessments
• double tax agreements: Commissioner of Taxation v Resource Capital Fund III LP [2014] FCAFC
• royalty withholding tax on payment for use of software: Task Technology Pty Ltd v Commissioner of Taxation [2014] FCA
• genuine redundancy payments: Weeks v Commissioner of Taxation [2013] FCAFC 2
• timing of deductibility of a general interest charge: Commissioner of Taxation v Nash [2013] FCA 336.

Author profile

Judith Sullivan

Judy is Principal Solicitor at Judy Sullivan Consulting Pty Ltd. From 2013 to 2020 she was a tax partner at PwC in Sydney. Prior to this she was a tax partner at King & Wood Mallesons in Sydney, and a senior tax lawyer at Mallesons Stephen Jaques, Gilbert & Tobin and Ernst & Young. She has been a member of committees and working groups for the Law Council of Australia and the ATO, on the Advisory Committee to the Board of Taxation, and Deputy Chair of the ACT Gambling & Racing Commission. Judy holds degrees in Economics and Law from the Australian National University and a Master of Laws from the University of Sydney. Judy was appointed to the Board in October 2020. - Current at 14 December 2021

More by Judy SULLIVAN

• Alternative dispute resolution and the Australian Taxation Office paper - 26-March-2014
• Legal professional privilege - Protect your rights but know your limits paper - 19-May-2011
• Current payroll tax issues for employers paper - 18-May-2010
• The rulings system: have you got protection? paper - 09-May-2005

Click here to expand/collapse more articles by Judy SULLIVAN.