Session Catalogue

Screenshot 2021-06-08 122431

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

One-off purchase of a single session, buy 3 for $199.00.

$295.00

Annual membership, access to the full CPD session catalogue.

   Subscribe   
Category:

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

The following individuals appear in this session. You can click through to view their profile or to browse the other sessions they have participated in.