Your shopping cart is empty
Tax cases: Withholdings, tax credits and an employee
Member Price: $22.00
Non Member Price: $28.00
Non Member Price: $28.00
Published on 01 Apr 18 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
What evidence is sufficient to establish that an employer had withheld tax from wages to allow an employee a tax credit?
Author profile
Michael Norbury CTA
Michael has over 25 years experience in the areas of commercial law, revenue law (income tax, state taxes, GST, international tax), and estate planning. As an accomplished practitioner in the commercial area, Michael advises clients on an array of matters relating to taxation and revenue and general commercial issues in industries, including retail, energy, manufacturing and telecommunications. Michael is a member of The Tax Institute's Victorian State Taxes Subcommittee. After more than 10 years at Madgwicks, Michael is a Partner at Norbury Lawyers. - Current at 04 September 2019More by Michael NORBURY
- Tax cases: Eichmann and storing on vacant land - 01-March-2020
- Tax cases: Pavihi – The helpful bank teller - 01-February-2020
- Tax cases: Is it a capital or an income expense? - 01-December-2019
- Tax cases: The case of the knight’s advocate - 01-November-2019
- Tax cases: Fortunatow and personal services income - 01-October-2019
- Tax cases: Subjective intention and land tax - 01-September-2019
- Tax cases: Who owned the residence? - 01-August-2019
- Tax cases: Aggregation and duty - 01-July-2019
- Tax cases: Zarpat and the transfer in breach - 01-June-2019
- Tax cases: Paule and the roll-over conundrum - 01-May-2019
- Tax cases: Mr Harding’s residence reconsidered - 01-April-2019
- Tax cases: Tomaris and the portable tax debt - 01-March-2019
- Tax cases: Pedley and the director penalty notice - 01-February-2019
- Tax cases: MD Commercial and the bare trust - 01-December-2018
- Tax cases: Separating the cash and the credit - 01-November-2018
- Tax cases: Arabian horses and the distinct business activity - 01-October-2018
- Tax cases: Legal professional privilege and Song - 01-September-2018
- Tax cases: Mr Harding’s residence - 01-August-2018
- Tax cases: Mercanti: recovering control of a discretionary trust - 01-July-2018
- Tax cases: Rennie Produce and the production of documents - 01-May-2018
- Tax cases: Central Park and primary production - 01-March-2018
- Tax cases: Aussiegolfa and the student flat - 01-February-2018
- Tax cases: Advant: Liquidation or administration? - 01-December-2017
- Tax cases: Metricon: Grazing or land banking? - 01-November-2017
- Primary’s objections - 01-October-2017
- Caratti and the deceased estate - 01-September-2017
- Some recent changes to state revenue laws paper - 24-August-2017
- Tax cases: Hacon and the Commissioner’s failure to comply with the law - 01-August-2017
- Tax cases: Thomas and the differential distribution - 01-July-2017
- Tax cases: The perplexing partnership interest - 01-June-2017
- Tax cases: Club Culture and the winding-up application - 01-May-2017
- Tax cases: Time to appeal? - 01-April-2017
- Tax cases: Bakri and the departure prohibition order - 01-March-2017
- Tax cases: Diesel fuel and Doutch - 01-February-2017
- Tax cases: Special circumstances and the “bring forward” rule - 01-December-2016
- Tax cases: Out of time, out of options - 01-November-2016
- Tax cases: Superannuation, shams and Samoa - 01-October-2016
- Tax cases: The right to silence and the Commissioner - 01-September-2016
- Tax cases: Economic Entitlement and the Victorian Duties Act - 01-August-2016
- Tax cases: Rigoli and the burden of proof - 01-July-2016
- Tax cases: Crown estates: A question of law? - 01-June-2016
- Tax cases: Synergy in meaning? - 01-May-2016
- Tax cases: Land tax duplication and conscious maladministration - 01-April-2016
- Tax cases: Limitation periods and statute-barred debts - 01-March-2016
- Tax cases: Dividend access shares and the small business CGT concessions - 01-February-2016
- Tax cases: Setting aside the Commissioner’s statutory demand - 01-December-2015
- Tax cases: Heasman and the employee welfare fund - 01-October-2015
- Tax cases: Land tax and uncompleted sales - 01-September-2015
- Tax cases: The inventor who failed to incur expenditure - 01-August-2015
- Tax cases: Quest: a contractor or an employee? - 01-July-2015
- Tax cases: Duty and consideration - 01-June-2015
- Tax cases: Track and the CGT small business concessions - 01-May-2015
- Tax cases: An unintended waiver of legal professional privilege - 01-April-2015
- Tax cases: An olympic struggle: Seven Network Ltd v FCT - 01-March-2015
- Tax cases: Qantas and the taxation of airport employee car parking spaces - 01-February-2015
- Tax cases: A liquidator’s obligations to retain tax - 01-December-2014
- Tax cases: Royalty withholding tax and the Canadian DTA - 01-November-2014
- Tax cases: Freezing in Australia – Is it colder than Switzerland? - 01-October-2014
- Tax cases: Hunger Project Australia - 01-September-2014
- Tax cases: Varying a court order to gain a tax concession - 01-August-2014
- Tax cases: Wooster v Morris: The non-binding binding death benefit nomination - 01-July-2014
- What happens to a members balance in a superannuation fund when the member dies? paper - 26-June-2014
- Tax cases: Resource capital fund and the double tax treaty - 01-June-2014
- Tax cases: Res judicata and the second assessment - 01-May-2014
- Tax cases: When do primary production activities constitute a business? - 01-April-2014
- Tax cases: Land tax, the purchaser and the uncompleted sale of land - 01-March-2014
- Tax cases: Are the winnings of Shamus Award the Commissioner’s? - 01-February-2014
- Tax cases: More on South Steyne leases and GST - 01-December-2013
- Tax cases: SPI PowerNet: Is a franchise fee deductible? - 01-November-2013
- Tax cases: Substantially the same terms? - 01-October-2013
- Tax cases: A distribution of trust assets: Oswal v FCT - 01-September-2013
- Tax cases: Sea Shepherd and the Japanese whaling fleet - 01-August-2013
- Tax cases: Is res judicata a defence against multiple assessments? - 01-July-2013
- Tax cases: Offshore bank objects to disclosing customer list - 01-June-2013
- Tax cases: VN Railway and the superannuation fund which didn’t fly - 01-May-2013
- Tax cases: Increasing adjustments: Further developments at South Steyne - 01-April-2013
- Tax cases: When is a redundancy genuine? - 01-March-2013
- Tax cases: A case of trusts - 01-February-2013
- Tax cases: Young v FCT: An employee’s ability to claim credits for tax withheld from salary - 01-December-2012
- Tax cases: The Commissioner’s scramble for priority in an insolvency - 01-November-2012
- Tax cases: Is student accommodation commercial residential premises? - 01-October-2012
- Tax cases: A partnership or a joint venture? - 01-September-2012
- Tax cases: The curious case of MTAA superannuation fund - 01-August-2012
- Tax practice and the Personal Property Securities Act - 01-July-2012
- Tax cases: Court adjourns winding-up application to allow objection to be heard - 01-July-2012
- Tax cases: When love sours: How not to deal with superannuation! - 01-May-2012
- Tax cases: What constitutes a connected entity for the purposes of the maximum net asset value test? - 01-April-2012
- Tax cases: Varying an asset freezing order - 01-March-2012
- Tax cases: Too clever by half - DOCA set aside by Commissioner - 01-February-2012
- Tax cases: Mandamus lies against the Commissioner of Taxation - 01-December-2011
- Tax cases: Byrne Hotels: What is a taxpayer’s net asset value? - 01-November-2011
- Tax cases: Qantas v FCT : What is the real purpose of the transaction? - 01-October-2011
- Tax cases: The taxation of non-resident trustees: A rethink - 01-September-2011
- Tax cases: Greenhatch v FCT: An endorsement of streaming - 01-August-2011
- Tax cases: Commissioner of State Revenue v STIC Australia Pty Ltd - 01-July-2011
- Tax cases: Can the Commissioner rely on stolen information? - 01-June-2011
- Tax cases: The tax-exempt community bank - 01-May-2011
- Tax cases: Mills v Commissioner of Taxation - 01-April-2011
- Tax cases: GST, Italian flat bread and crackers - 01-March-2011
- Tax cases: The High Court and the sour case of Henschke - 01-February-2011
- Tax cases: Aggregation and land rich duty - 01-December-2010
- Tax cases: The taxation of non-resident trustees - 01-November-2010
- Tax cases: A bare trustee's indemnity from a trust fund - 01-October-2010
- Tax cases: Can vacant land be residential premises? - 01-September-2010
- Tax cases: What constitutes a PAYG withholding? - 01-August-2010
- Tax cases: When is a business not an active asset? - 01-July-2010
- Tax cases: Special income - The Commisioner's discretion - 01-June-2010
- PAFs: Engaging clients in philanthropy and the PAF - 01-May-2010
- Victorian land tax: Positive obligation to notify errors - 01-April-2010
- Tax cases: Reinforcing the divide: commercial residential premises and South Steyne - 01-February-2010
- Tax cases: Court patrols the boundary: Tax laws and the Constitution - 01-November-2009
- Tax cases: A question of fact – what is an “enterprise” for GST purposes? - 01-October-2009
- Tax cases: New residential premises and GST: just how long is a long-term lease? - 01-September-2009
- Leasing in Victoria: has duty made it a Brave New World? - 01-August-2009
- Court confirms trustee to determine “trust income” - 01-July-2009
- Tax cases: Interpretation of double taxation treaties – when capital falls within income - 01-June-2009
- Tax cases: When is a compulsory acquisition a taxable supply? - 01-May-2009
- Tax cases: Residential with a twist? Federal Court considers meaning of residential property - 01-April-2009
- Tax cases: All things charitable: High Court examines the way for-Word - 01-March-2009
- Tax Cases - 01-February-2009
- Tax overview: An overview of land rich and landholder duty in Australia - 01-December-2008
- Tax cases: Statutory demand: tax assessment indisputable - 01-November-2008
- Tax cases: Is the margin scheme available where land is subdivided? - 01-September-2008
- Victorian Budget 2008: New tax cuts - 01-July-2008
- GST - 23 days to get your house in order! - 08-June-2000
Click here to expand/collapse more articles by Michael NORBURY.
Copyright Statement
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
Copyright Statement
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
© 1996-2026 The Tax Institute (ABN 45 008 392 372 (PRV14016)). All rights reserved. The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.