Burton: when is relief from international double tax available?
On 27 November 2018, McKerracher J of the Federal Court handed down his decision in Burton v CoT (2018) FCA 1857 (Burton).
Sladen Snippet - Amendment to National Employment Standards includes five days’ unpaid domestic violence leave
Satyam Computer - Double Tax Agreements: a sword not a shield
On 11 October 2018, the Full Federal Court in Satyam Computer Services Limited v CoT (2018) held the ‘source’ rule in Article 23 of the Australia–India Double Taxation Agreement (Indian DTA) prevailed over the domestic definition such that payments from Australia to a company in India for work performed in India was taxable in Australia.
Sladen Snippet - CGT rollover denied to sale of shares
The Administrative Appeals Tribunal (AAT) has recently held in Ransley v Federal Commissioner of Taxation that the profits derived by an individual taxpayer on the sale and exchange of shares were on revenue account. As a result, the taxpayer was not eligible for the capital gains tax rollover under Subdivision 124-M of the Income Tax Assessment Act 1997.
Sladen Snippet – ATO releases decision impact statement on Aussiegolfa case
The ATO has released a decision impact statement in relation to the Aussiegolfa Full Federal Court decision.






