18-10-23 / Sarah Spottiswood, Michael Maynard — Judicial Review & Administrative, Tax
On 18 October 2023, in Vanderstock v State of Victoria [2023] HCA 30, a narrow majority of the High Court declared a tax imposed by Victoria on electrical and hybrid vehicles invalid because it imposes a “duty of excise” within the meaning of that term in s 90 of the Constitution. Section 90…
This was an appeal pursuant to s 14ZZ(1)(a) of the Taxation Administration Act 1953 (Cth) in respect of assessments made under s 167 of the Income Tax Assessment Act 1936 (Cth) (TAA) from four Objection Decisions made by the Commissioner of Taxation. Each of the assessments had been made using the “asset betterment method”, which the Applicant/Taxpayer contended was excessive and that his actual…
Johnson v Kinetic Superannuation Ltd & Ors [2023] QDC 50
29-3-23 / Michael May, Sean Russell — Tax
This was an application for leave to take a step in a proceeding after more than two years. The underlying claim was by an employee against a superannuation fund and an employer. The employee claimed to have suffered a total and permanent disability injury. The employee was not covered by…
