Blogs

Legal expense deductions to fight ASIC charges refused - 23rd December 2013

A stockbroker has been unsuccessful before the AAT in arguing that legal expenses he had incurred in the 2011 income year were deductible.

Read More

Tax debt release based on serious hardship refused - 9th December 2013

The AAT has affirmed the Commissioners decision to refuse to release an individual from his tax liability based on serious hardship grounds. Under the Taxation Administration Act, the Commissioner has a discretion to release an individual from paying a tax liability (in whole or in part) if satisfying the liability would cause that person serious hardship.

Read More

GST refund request made too late - 2nd December 2013

An individual taxpayer has been unsuccessful before the AAT in seeking a review of the Commissioners decision to refuse a GST refund in relation to the June 2004 quarter. The Commissioner had refused the refund on the basis that the taxpayers application was made after the four-year cut-off date for the June 2004 quarter (that is, 28 July 2008).

Read More