05/27/17 7822AFE | Griffith University 7822AFE (2017 Teaching Period 1) View Online ‘[182-220] Special Alternative to Change of Ownership Test for Subdiv 165-B’ Australian Federal Income Tax Reporter (ITAA 1997) ‘3-060 Deductibility of Prior Year Losses’ Australian Premium Master Tax Guide ‘4-200 Payments and Loans by Private Companies to Associated Entities’ Australian Premium Master Tax Guide ATAX (Program) and Australasian Tax Teachers Association, ‘Journal of the Australasian Tax Teachers Association’ Bird, Clive, ‘Developments in Trust Taxation’ [2010] (7) Intax Bird, Clive, ‘Editorial: Developments in Trust Taxation’ [2010] (7) Intax Bond University (Gold Coast, Qld.). Taxation & Corporate Research Centre and William S. Hein & Company, ‘Revenue Law Journal’ CCH Australia Limited, Monash University. Department of Business Law and Taxation and William S. Hein & Company, ‘Journal of Australian Taxation’ ‘Duties and Liabilities of Tax Advisers’ Freudenberg, Brett, ‘Are Asset Revaluation Reserve Distributions Ordinary Income for Discretionary Beneficiaries’ (2005) 20(1) Australian Tax Forum 3 Law Book Company, ‘Australian Tax Review’ Monash University. Faculty of Law et al, ‘Australian Tax Forum’ Schurgott, Kenneth, ‘Trusts as a Threshold Issue Paper’ [26AD] The Tax Institute University of New South Wales. Australian Taxation Studies Program and EBSCO Publishing (Firm), ‘eJournal of Tax Research’ Wasiliev, John, ‘Pros and Cons of Dividend Reinvestment’ Australian Financial Review 29 Woellner, RH and CCH Australia Limited, ‘Australian Taxation Law’ 2/1305/27/17 7822AFE | Griffith University Alderton and Commissioner of Taxation (Taxation) [2015] AATA 807 (16 October 2015) Antonopoulos and Commissioner of Taxation [2011] AATA 431 (22 June 2011) ATO ID 2005/188 (Withdrawn) - Non Commercial Losses: ‘other assets tests’ - truck with carrying capacity of two tonnes Australian Crime Commission v Stoddart [2011] HCA 47 (30 November 2011) Australian Securities and Investments Commission Inthe Matter of Richstar Enterprises Pty Ltd (ACN 099 071 968) v Carey (No 6) [2006] FCA 814 (29 June 2006) Bell v Commissioner of Taxation [2013] FCAFC 32 (22 March 2013) Breakwell v Commissioner of Taxation [2015] FCA 1471 (22 December 2015) Brookdale Investments Pty Ltd and Commissioner of Taxation [2013] AATA 154 (20 March 2013) Burnett and Tax Practitioners Board [2014] AATA 687 (19 September 2014) Calder v Commissioner of Taxation [2005] FCAFC 254 CAMERON v FC of T Australian Tax Cases Cannavo v FCT [2010] ATC 10-147 Case W58 Australian Tax Cases CASE Y13 Australian Tax Cases Chen and Commissioner of Taxation [2011] AATA 381 (3 June 2011) Citigroup Pty Limited v Commissioner of Taxation [2010] FCA 826 (9 August 2010) Coal Developments (German Creek) Pty Ltd ACN 009 974 896 v Commissioner of Taxation [2008] FCAFC 27 Commissioner of Taxation of the Commonwealth of Australia v Barossa Vines Ltd [2014] FCA 20 (3 February 2014) Commissioner of Taxation of the Commonwealth of Australia v Pratt Holdings Pty Ltd [2005] FCA 1247 (5 September 2005) Commissioner of Taxation v AXA Asia Pacific Holdings Ltd [2010] FCAFC 134 Commissioner of Taxation v Clark [2011] FCAFC 5 (21 January 2011) Commissioner of Taxation v Donoghue [2015] FCAFC 183 (17 December 2015) Commissioner of Taxation v Ludekens [2013] FCAFC 100 (29 August 2013) 3/1305/27/17 7822AFE | Griffith University Confidential and Commissioner of Taxation [2011] AATA 682 (30 September 2011) Corporate Initiatives Pty Ltd v FCT 2005 ATC 4392 Delacey and Commissioner of Taxation [2006] AATA 198 Delandro and Commissioner of Taxation [2006] AATA 859 Delis and Tax Practitioners Board [2015] AATA 820 (23 October 2015) DIBARR PTY LTD v FC of T Australian Tax Cases DIXON CONSULTING PTY LTD v FC of T Australian Tax Cases Dominic B Fishing Pty Ltd and Commissioner of Taxation [2014] AATA 205 (10 April 2014) Donoghue v Commissioner of Taxation (includes Corrigendum dated 2 April 2015) [2015] FCA 235 (17 March 2015) EASTERN NITROGEN LTD v FC of T Australian Tax Cases EVBJ Pty Ltd & Anor v Greenwood & Ors Australian Tax Cases Excellar Pty Ltd and Commissioner of Taxation [2015] AATA 282 (30 April 2015) Farnan and Commissioner of Taxation [2005] AATA 302; (2005) 58 ATR 1350; 2005 ATC 2093 (7 April 2005) FC of T v HART & ANOR Australian Tax Cases FC of T v MACARTHUR Australian Tax Cases FC of T v MOCHKIN Australian Tax Cases FC of T v MOCHKIN Australian Tax Cases FC of T v SPOTLESS SERVICES LIMITED & ANOR Australian Tax Cases Federal Commissioner of Taxation v Whiting s [1943] HCA 45 Federal Commissioner of Taxation v Bamford - (30 March 2010) (30 March 2010) - Judgment by French CJ, Gummow, Hayne, Heydon and Crennan JJ: Federal Commissioner of Taxation v Gulland Australian Tax Cases Flanagan v Australian Prudential Regulation Authority [2004] FCA 1321 (15 October 2004) Floorplay Pty Ltd and Commissioner of Taxation [2013] AATA 637 (6 September 2013) France and Commissioner of Taxation [2010] AATA 858 (2 November 2010) 4/1305/27/17 7822AFE | Griffith University Gadens Lawyers Sydney Pty Limited v Symond - NSW Caselaw Greenhatch and Commissioner of Taxation [2011] AATA 479 (8 July 2011) Gutteridge and Commissioner of Taxation [2013] AATA 947 (24 December 2013) Hall and Commissioner of Taxation [2006] AATA 360 Hancock & Anor v Rinehart & Ors [2013] NSWSC 1352 (18 September 2013) Hancox and Commissioner of Taxation [2012] AATA 836 (27 November 2012) Harste and Commissioner of Taxation [2013] AATA 544 (2 August 2013) Hartley and Commissioner of Taxation [2013] AATA 601 (26 August 2013) Heinrich and Commissioner of Taxation [2011] AATA 16 (17 January 2011) INCOME TAX ASSESSMENT ACT 1936 - SCHEDULE 2F Trust losses and other deductions Jakjoy Pty Ltd and Commissioner of Taxation [2013] AATA 526 (25 July 2013) Kelly v Commissioner of Taxation [2013] ATC 20-408 Kennon v Spry Kolya and Tax Practitioners Board [2011] AATA 804 (15 November 2011) Krok v Commissioner of Taxation [2015] FCA 51 (6 February 2015) Legal database - View: Cases: Re Taxpayer and Federal Commissioner of Taxation - (18 June 2010) (18 June 2010) Lend Lease Corporation Ltd v Federal Commissioner of Taxation [1990] 21 ATR 402 Australian Tax Reports Lilyvale Hotel Pty Limited v Commissioner of Taxation [2008] FCA 1031 MacMahon and Commissioner of Taxation [2010] AATA 724 (23 September 2010) MACMAHON v FC of T 2007 ACT 4973 Australian Tax Cases MACMAHON v FC of T 2010 ATC 10-153 Marriott v FCT [2004] ATC 2191 Newman v Financial Wisdom Limited; Newman v Hold Pty Ltd [2004] VSC 216 (29 June 2004) OEM Supplies Pty Ltd and Commissioner of Taxation [2015] AATA 532 (21 July 2015) Orica Limited v Commissioner of Taxation [2015] FCA 1399 5/1305/27/17 7822AFE | Griffith University OWEN & ORS v FC of T Australian Tax Cases Park and Commissioner of Taxation [2011] AATA 567 (18 August 2011) Peter Bentivoglio and Commissioner of Taxation [2014] AATA 620 Petroulias v Commissioner of Taxation [2010] FCA 1464 (23 December 2010) PFGG and Commissioner of Taxation (Taxation) [2015] AATA 972 (16 December 2015) Pope and Commissioner of Taxation [2014] AATA 532 (4 August 2014) PRASAD BUSINESS CENTRES PTY LTD v FC of T Australian Tax Cases PS LA 2005/5 (Withdrawn) - Provision of third party information under the Freedom of Information Act 1982 PS LA 2010/4 - Division 7A: trust entitlements Qantas Airways Limited v FC of T [2014] ATC 10-360 R v GAY Australian Tax Cases R v Milne RAFTLAND PTY LTD AS TRUSTEE OF THE RAFTLAND TRUST v FC of T Australian Tax Cases Rosgoe Pty Ltd v Commissioner of Taxation [2015] FCA 1231 (13 November 2015) Roy Morgan Research Pty Ltd v Commissioner of Taxation [2010] FCAFC 52 (26 May 2010) RUSSELL v FC of T Australian Tax Cases Scanlon and Commissioner of Taxation [2014] AATA 725 (3 October 2014) SCOTT v TAX AGENTS’ BOARD OF QUEENSLAND Australian Tax Cases Section 165-208 Income Tax Assessment Act 1997 Section 44(1) Income Tax Assessment Act 1936 Sisely and Commissioner of Taxation [2014] AATA 411 (24 June 2014) SKIBA v FC of T Australian Tax Cases Slade Bloodstock v Commissioner of Taxation [2007] FCAFC 173 (23 November 2007) Smith and Commissioner of Taxation [2010] AATA 576 (5 August 2010) Stewart v The Deputy Commissioner of Taxation (includes corrigendum dated 25 May 6/1305/27/17 7822AFE | Griffith University 2010) [2010] FCA 402 (30 April 2010) Symond v Gadens Lawyers Sydney Pty Ltd - NSW Caselaw TA 2013/1 - Arrangements to exploit mismatches between trust and taxable income Tax Practitioners Board v Hinckfuss [2013] FCA 1168 (12 November 2013) Tax Practitioners Board v HP Kolya Pty Ltd [2015] FCA 472 (14 May 2015) Tax Practitioners Board v Li [2015] FCA 233 (17 March 2015) Tax Practitioners Board v Su [2014] FCA 731 (10 July 2014) TD 2003/28 - Income tax: capital gains: does CGT event E4 in section 104-70 of the Income Tax Assessment Act 1997 happen if the trustee of a discretionary trust makes a non-assessable payment to: TD 2008/10 - Overpaid wages to employee TD 2015/20 - Income tax: Division 7A: is a release by a private company of its unpaid present entitlement a ‘payment’ within the meaning of Division 7A of Part III of the Income Tax Assessment Act 1936? TelePacific v FCT 2005 ATC 4107 The Taxpayer and Commissioner of Taxation [2013] AATA 3 The Trustee for Rane Haulage Trust and Commissioner of Taxation [2014] AATA 733 (10 October 2014) Thomas v Commissioner of Taxation [2015] FCA 968 (31 August 2015) Tingari Village North Pty Ltd and Commissioner of Taxation [2010] AATA 233 (31 March 2010) TR 1999/9 - Income tax: the operation of sections 165-13 and 165-210, paragraph 165-35(b), section 165-126 and section 165-132 TR 2010/3 - Income tax: Division 7A loans: trust entitlements TR 2015/4 - Income tax: CGT small business concessions: unpaid present entitlements and the maximum net asset value test Trustee for the Farant Family Trust and Commissioner of Taxation [2013] AATA 358 (30 May 2013) Tupicoff v Federal Commissioner of Taxation Australian Tax Cases Walker & Ors v Hungerfords & Ors Australian Tax Cases WALTERS & ANOR v FC of T Australian Tax Cases 7/1305/27/17 7822AFE | Griffith University Watson v Deputy Commissioner of Taxation [2010] FCAFC 17 Watson v Deputy Commissioner of Taxation [2010] FCAFC 17 Wood and Commissioner of Taxation [2003] AATA 17; (2003) 51 ATR 1227; 2003 ATC 2006 (10 January 2003) YALOS ENGINEERING PTY LTD v FC of T Australian Tax Cases YAN v TAX AGENTS’ BOARD OF NSW Australian Tax Cases Yazbek and Commissioner of Taxation [2012] AATA 477 (25 July 2012) Devuba Pty Limited and Commissioner of Taxation [2015] AATA 255 (24 April 2015) Division 152 Income Tax Assessment Act 1997 Division 166 Income Tax Assessment Act 1997 Division 207-B Income Tax Assessment Act 1997 Division 207-B Income Tax Assessment Act 1997 Division 291 Income Tax Assessment Act 1997 Division 295 Income Tax Assessment Act 1997 Division 295-I Income Tax Assessment Act 1997 Division 295-J Income Tax Assessment Act 1997 Division 35 Income Tax Assessment Act 1997 Division 358 Taxation Administration Act 1953 Duties Act 2001 (Qld) (Queensland Legislation) GSTR 2000/20 - Goods and Services Tax: Commercial Residential Premises GSTR 2003/3 - Goods and Services Tax: When Is a Sale of Real Property a Sale of New Residential Premises? Income Tax Assessment Act 1936 Income Tax Assessment Act 1936 Income Tax Assessment Act 1936 - Sections 102AA to 102AJ Income Tax Assessment Act 1936 - Sections 102AA to 102AJ Income Tax Assessment Act 1936 - Sections 177A to 177D 8/1305/27/17 7822AFE | Griffith University Income Tax Assessment Act 1936 - Subsection 251S(1) Income Tax Assessment Act 1936 Section 6 Definition of ‘Partnership’ Income Tax Assessment Act 1936 Section 91 and 92 Income Tax Assessment Act 1936 Section 94 Income Tax Assessment Act 1997 Section 122-125 Income Tax Assessment Act 1997 Section 122-15 Income Tax Assessment Act 1997 Section 87-20 Lambert and Commissioner of Taxation [2013] AATA 442 (27 June 2013) MT 2030 - Fringe Benefits Tax: Living Away from Home Allowance Benefits Part 3 Division 40 A New Tax System (Goods and Services Tax) Act 1999 Section 262A Income Tax Assessment Act 1936 Section 104-185(5)Income Tax Assessment Act 1997 Section 104-197 Income Tax Assessment Act 1997 Section 109 Income Tax Assessment Act 1936 Section 109N INCOME TAX ASSESSMENT ACT 1936 Section 110-25 (3) Income Tax Assessment Act 1997 Section 115-215 Income Tax Assessment Act 1997 Section 115-215 Income Tax Assessment Act 1997 Section 115-215 Income Tax Assessment Act 1997 Section 118-195 Income Tax Assessment Act 1997 Section 152-47 Income Tax Assessment Act 1997 Section 165-12 Income Tax Assessment Act 1997 Section 165-210 Income Tax Assessment Act 1997 Section 165-215 Income Tax Assessment Act 1997 Section 170 Income Tax Assessment Act 1936 Section 195-1 A New Tax System (Goods and Services Tax) Act 1999 9/1305/27/17 7822AFE | Griffith University Section 195-1 A New Tax System (Goods and Services Tax) Act 1999 Section 20 Fringe Benefits Tax Assessment Act 1986 Section 227-100 INCOME TAX ASSESSMENT ACT 1936 - SCHEDULE 2F Trust Losses and Other Deductions Section 26-35 Income Tax Assessment Act 1997 Section 267-20 INCOME TAX ASSESSMENT ACT 1936 - SCHEDULE 2F Trust Losses and Other Deductions Section 267-45 & 269-95 INCOME TAX ASSESSMENT ACT 1936 - SCHEDULE 2F Trust Losses and Other Deductions Section 269-55 INCOME TAX ASSESSMENT ACT 1936 - SCHEDULE 2F Trust Losses and Other Deductions Section 269-60 INCOME TAX ASSESSMENT ACT 1936 - SCHEDULE 2F Trust Losses and Other Deductions Section 272-65 INCOME TAX ASSESSMENT ACT 1936 - SCHEDULE 2F Trust Losses and Other Deductions Section 272-70 INCOME TAX ASSESSMENT ACT 1936 - SCHEDULE 2F Trust Losses and Other Deductions Section 29 Income Tax Rates Act 1986 Section 290-230 Income Tax Assessment Act 1997 Section 292-85(2) Income Tax Assessment Act 1997 Section 295-390 Income Tax Assessment Act 1997 Section 295-545 Income Tax Assessment Act 1997 Section 295-85 Income Tax Assessment Act 1997 Section 295-90 Income Tax Assessment Act 1997 Section 295-95 Income Tax Assessment Act 1997 Section 328-110 Income Tax Assessment Act 1997 Section 34-45 Income Tax Assessment Act 1997 Section 35-10 Income Tax Assessment Act 1997 Section 35-10(2) Income Tax Assessment Act 1997 Section 35-10(2E) Income Tax Assessment Act 1997 10/1305/27/17 7822AFE | Griffith University Section 35-25 Income Tax Assessment Act 1997 Section 35-30 Income Tax Assessment Act 1997 Section 35-35 Income Tax Assessment Act 1997 Section 35-45 Income Tax Assessment Act 1997 Section 359-10 Taxation Administration Act 1953 Section 40-35 A New Tax System (Goods and Services Tax) Act 1999 Section 40-5 A New Tax System (Goods and Services Tax) Act 1999 Section 40-65 & 40-70 A New Tax System (Goods and Services Tax) Act 1999 Section 40-75 A New Tax System (Goods and Services Tax) Act 1999 Section 51AAA Income Tax Assessment Act 1936 Section 58GA Fringe Benefits Tax Assessment Act 1986 Section 9 Fringe Benefits Tax Assessment Act 1986 Section 95 to 102 Income Tax Assessment Act 1936 Section 98 Income Tax Assessment Act 1936 Section 995-1 Income Tax Assessment Act 1997 Sections 102UW, 102UX & 102UY Income Tax Assessment Act 1936 Sections 102UW, 102UX & 102UY Income Tax Assessment Act 1936 Sections 128-10 to 128-20 Income Tax Assessment Act 1997 Sections 152-100 to 152-110 Income Tax Assessment Act 1997 Sections 152-200 to 152-220 Income Tax Assessment Act 1997 Sections 152-300 to 152-330 Income Tax Assessment Act 1997 Sections 152-400 to 152-430 Income Tax Assessment Act 1997 Sections 22A & 23 & 24 Fringe Benefits Tax Assessment Act 1986 Sections 272-100, 272-75 & 270-10 INCOME TAX ASSESSMENT ACT 1936 - SCHEDULE 2F Trust Losses and Other Deductions Sections 272-75, 272-80, 272-87, 272-90 & 272-95 INCOME TAX ASSESSMENT ACT 1936 - SCHEDULE 2F Trust Losses and Other Deductions 11/1305/27/17 7822AFE | Griffith University Sections 280-1 to 280-40 Income Tax Assessment Act 1997 Sections 30, 31, 31B, 31C, 31D & 31F Fringe Benefits Tax Assessment Act 1986 Sections 83-170 & 83-175 Income Tax Assessment Act 1997 Subdivision 207-A Income Tax Assessment Act 1997 Superannuation (Government Co-Contribution for Low Income Earners) Act 2003 Tax Agent Services Act 2009 Tax Agent Services Regulations 2009 Tax and Superannuation Laws Amendment (2015 Measures No. 6) Act 2016 Tax Laws Amendment (2009 Budget Measures No. 2) Bill 2009 Tax Laws Amendment (2011 Measures No. 5) Act 2011 Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 Tax Laws Amendment (Small Business) Act 2007 Tax Laws Amendment - Subdivision 328-G Small Business Restructure Roll-Overs TD 2012/5 - for Reasonable Amounts from 1 October 2012 to 31 March 2013 TD 2013/4 - for Reasonable Amounts from 1 April 2013 Tingari Village North Pty Ltd and Commissioner of Taxation [2010] AATA 233 (31 March 2010) TR 2001/10 - Income Tax: Fringe Benefits Tax and Superannuation Guarantee: Salary Sacrifice Arrangements TR 2001/14 - Income Tax: Division 35 - Non-Commercial Business Losses TR 2006/2 - Income Tax: Deductibility of Service Fees Paid to Associated Service Entities TR 2011/5 - Income Tax: Objections against Income Tax Assessments CCH Intelliconnect Database First Home Concession Queensland Government First Home Saver Accounts 12/1305/27/17 7822AFE | Griffith University Milne, Christine, ‘Parliamentary Joint Committee on Corporations and Financial Services’ Nielson, Leslie and Barbara Harris, ‘Chronology of Superannuation and Retirement Income in Australia’ No Safe Havens | Australian Taxation Office Project Wickenby | Australian Transaction Reports and Analysis Centre (AUSTRAC) Salary Sacrifice Arrangements for Employees Australian Taxation Office Taking on an Employee Checklist Business Tax Practitioners Board Tax Practitioners Board About Complaints Track and Ors and FCT [2015] AATA 45 13/13