Session Catalogue

Travelex and Auctus: Recent decisions of the High Court and Full Federal Court

$77.00

The decisions of the High Court in Federal Commissioner of Taxation v Travelex Limited [2021] HCA 8 and the Full Federal Court in Commissioner of Taxation v Auctus Resources Pty Ltd [2021] FCAFC 39 illustrate the complex relationship between the Taxation Administration Act 1953 and the Running Balance Account regime on the one hand, and the GST and the R&D tax incentive on the other, in circumstances where the Commissioner of Taxation paid amounts to a taxpayer that had no legal entitlement to the payment.

In this session, the speaker explains the decisions and its impacts with the discussion chaired by Helen Symon QC.

$77.00

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Full Description

The decisions of the High Court in Federal Commissioner of Taxation v Travelex Limited [2021] HCA 8 and the Full Federal Court in Commissioner of Taxation v Auctus Resources Pty Ltd [2021] FCAFC 39 illustrate the complex relationship between the Taxation Administration Act 1953 and the Running Balance Account regime on the one hand, and the GST and the R&D tax incentive on the other, in circumstances where the Commissioner of Taxation paid amounts to a taxpayer that had no legal entitlement to the payment.

In this session, the speaker explains the decisions and its impacts with the discussion chaired by Helen Symon QC.

Participants

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