Cases and rulings for large corporates - An update paper

Published on 10 Oct 13 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper provides an overview of significant cases and rulings of interest to practitioners advising in the corporate sector. In particular, the material covered includes recent High Court cases and significant ATO taxation rulings including:

• Commissioner of Taxation v Unit Trend Services Pty Ltd [2013] HCA 16(1 May 2013)
• Commissioner of Taxation v Consolidated Media Holdings Ltd [2012]HCA 55 (5 December 2012)
• Mills v Commissioner of Taxation [2012] HCA 51 (14 November 2012)
• Commissioner of Taxation v Qantas Airways Ltd [2012] HCA 41 (2 October 2012)
• TR 2012/5 – Income tax: s 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010
• TR 2013/D2 – Income tax: commercial software developers: derivation of incomefrom agreements for the right to use proprietary software and the provision of related services.

It also reflects on the ATO’s focus on alternative dispute resolution (ADR) and the new independent review process.

Author profiles

Carmen McElwain CTA

Carmen leads MinterEllison’s Tax Controversy team. She has over 25 years’ experience managing large and complex tax controversy matters at the risk review and audit stages and in the conduct of tax litigation. Carmen is responsible for the management and conduct of major tax litigation cases on behalf of the ATO and has been on the ATO’s Tax Technical panel of legal service providers since 2007. She also represents large corporates in their disputes against the ATO and applies her insights into ATO processes and decision making to design strategies for the effective management of clients’ tax dispute issues. - Current at 29 November 2017

More by Carmen MCELWAIN

• Questions & Answers: Administrative appeals tribunal review of objection decisions - 01-May-2007
• Questions & Answers: How the courts have interpreted GST in Australia - 01-April-2007

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Daniel Slater CTA

Daniel is a Senior Associate in the Tax Controversy practice at Maddocks in Melbourne. Daniel advises SMEs, large corporates and multinational enterprises in respect of their tax risks, tax audits and disputes with a particular focus on alternative dispute resolution. Daniel has expertise in the conduct of tax controversy in respect of all aspects of income tax, GST, transfer pricing and cross-border matters. Daniel has also acted for the ATO in litigation in the Administrative Appeals Tribunal, Federal Court and Full Federal Court. - Current at 01 January 2015

More by Daniel Slater

• Diverted Profits Tax and MAAL – how and when they apply and how to manage disputes paper - 24-August-2017
• Finding fraud or evasion in the corporate tax environment - 01-May-2015
• Significant tax cases and rulings – SME and HWI sectors paper - 26-November-2014

Click here to expand/collapse more articles by Daniel Slater.