Top Cases of 2022

Amidst two Federal Budgets and a Federal election, 2022 produced some of the more interesting tax cases of recent times. Join regular IFPA tax presenter Joshua Goldsmith as he discusses the following key cases from 2022, and what they mean for practitioners:

1. Section 100A – Guardian AIT Pty Ltd ATF Australian Investment Trust v Commissioner of Taxation [2021] FCA 1619 and BBlood Enterprises Pty Ltd v FCT [2022] FCA 1112

2. Employee v Independent Contractor – Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd [2022] HCA 1 and ZG Operations Australia Pty Ltd v Jamsek [2022] HCA 2

3. Protecting the family home – Bosanac v Commissioner of Taxation [2022] HCA 34

4. Financial hardship relief – e.g. Shaw and Commissioner of Taxation (Taxation) [2022] AATA 343

5. Compensation payments, revenue v capital – Guttikonda and Sheth v C of T [2022] AATA 1325

6. Others:

• Covid relief measures – e.g. JobKeeper and Cash Flow Boost
• Applications to overturn the Commissioner’s default assessments

• Trust disclaimers – contemplated by the High Court in FCT v Carter [2022] HCA 10

Recorded on 24 March 2023
Presented by Joshua Goldsmith
1 CPD Point