Tax Administration April 2014

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Date: 01/04/2014

  • PS LA: ancillary funds and penalties
  • Palermo v Palermo [No 2] [2014] WASC 6
  • ATO system error: low income tax offset for minors
  • FCT v Barossa Vines Ltd [2014] FCA 20
  • Australian Building Systems Pty Ltd v FCT [2014] FCA 116
  • Dividend access arrangement likely Part IVA scheme: TD 2014/1
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