Swanson Reed News

GHP 104 160 689 Pty Ltd v FCT [2014] AATA 515

April 13th, 2015

Summary of 104 160 689 matter Taxation Ruling – TR2013/3 Click Here  Taxation Ruling: TR 2013/3A1 – Addendum Click Here GHP 104 160 689 Pty Ltd v. Commissioner of Taxation Click Here The ATO has issued a Decision Impact Statement in relation to the recent decision handed down in the AAT, GHP 104 160 689 Pty Ltd and FCT [2014] AATA 515; 2014 ATC 10-373 The case concerned whether certain expenditure was to be disallowed deductibility at the rate of […]

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GHP 104 160 689 Pty Ltd v. Commissioner of Taxation

March 7th, 2015

Summary of 104 160 689 matter Taxation Ruling – TR2013/3 Click Here  Taxation Ruling: TR 2013/3A1 – Addendum Click Here Decision Impact Statement – GHP 104 160 689 Pty Ltd  Click Here The case concerned whether certain expenditure was to be disallowed deductibility at the rate of 125% because it was ‘feedstock expenditure’ within the meaning of the former section 73B(1) of ITAA 1936. GHP 104 160 689 Pty Ltd (‘the applicant’) carried on the business of mining operations which […]

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Taxation Ruling: TR 2013/3A1 – Addendum

September 7th, 2015

Summary of 104 106 689 matter Taxation Ruling – TR2013/3 Click Here  GHP 104 160 689 Pty Ltd v. Commissioner of Taxation Click Here Decision Impact Statement – GHP 104 160 689 Pty Ltd Click Here *This must be read in conjunction with the original Taxation Ruling – TR2013/3 Following the AAT decision in GHP 104 160 689 Pty Ltd v. Commissioner of Taxation, an amendment has been made to the Taxation ruling TR 2013/3 to remove the discussion on […]

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TR 2013/3 Income tax: research and development tax offsets: feedstock adjustments

August 19th, 2014

Summary of 104 160 689 matter Taxation Ruling: TR 2013/3A1 – Addendum Click Here  GHP 104 160 689 Pty Ltd v. Commissioner of Taxation Click Here Decision Impact Statement – GHP 104 160 689 Pty Ltd Click Here *This must be read in conjunction with Taxation Ruling: TR 2013/3A1 – Addendum Paragraph 355-465(1)(a) sets out the first condition for a feedstock adjustment to arise. This paragraph refers to three tests that must be satisfied for the first condition to be […]

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Bryce Steele
Principal, Melbourne
Tel: (03) 9018 5778
Mob: 0435 713 493
Tom Parkhouse
Principal, Sydney
Tel: (02) 8006 0559
Mob: 0411 718 565
Andy Nguyen
Principal, Brisbane
Tel: (07) 3221 1499
Mob: 0407 750 249
Kieu McKellar
Manager, Adelaide
Tel: (08) 8121 7850
Mob: 0435 713 493
David Greatwich
Principal, Perth
Tel: (08) 9340 3745
Mob: 0468 386 250
Sarah Guan
Manager, Hobart
Tel: (03) 9018 5778
Mob: 0401 262 591

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