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Helen Symon QC
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Travelex and Auctus: Recent decisions of the High Court and Full Federal Court
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Travelex and Auctus: Recent decisions of the High Court and Full Federal Court
20 May 2021
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.