This paper covers:
- u-turns’: Macquarie Bank Ltd v Commissioner of Taxation [2013] FCAFC 119 88
- GST anti-avoidance: Commissioner of Taxation v Unit Trend Services Pty Ltd [2013] HCA
- promoter penalties
- enforcement and amendment of assessments
- double tax agreements: Commissioner of Taxation v Resource Capital Fund III LP [2014] FCAFC
- royalty withholding tax on payment for use of software: Task Technology Pty Ltd v Commissioner of Taxation [2014] FCA
- genuine redundancy payments: Weeks v Commissioner of Taxation [2013] FCAFC 2
- timing of deductibility of a general interest charge: Commissioner of Taxation v Nash [2013] FCA 336.