Article Abstract:
The recent decision of Full Federal Court in HP Mercantile Pty Limited v F C of T is discussed. The case relates to the goods and service tax laws. The provisions in Australian tax laws relevant to BAS forms and intra-group management fees are also discussed along with relevant cases.
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Article Abstract:
The difficulties that tax agents may face if they fail to lodge tax returns on time are discussed, with reference to a verdict given by Australia's Administrative Appeals Tribunal, in the case of Adamec v Tax Agent's Board of Victoria.
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Article Abstract:
Taxation aspects of cooperatives and clubs with particular reference to the tax exemptions available to them on mutuality principle are discussed. An analysis of court's decision on Hart's taxation case is also presented.
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