•Acting for individual and company taxpayers seeking review in the AAT. Issues: whether "sham" arrangements; whether GST creditable acquisitions; whether beneficiary's disclaimer of trust income effective. Taxpayer unsuccessful. See:

Sunraysia Harvesting Contractors Pty Ltd as trustee for Sunraysia Harvesting Contractors Trust and Commissioner of Taxation [2015] AATA 764
 

Appeal to the Federal Court (Martin was not involved) was unsuccessful:

 

Sunraysia Harvesting Contractors Pty Ltd (Trustee) v Commissioner of Taxation [2017] FCA 694

 

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•Advising taxpayer in respect of GST issues associated with the settlement of a compulsory acquisition matter.

•Acting for an overseas individual taxpayer, as junior, in the Federal Court. The Commissioner issued amended Notices of Assessment for several income years. Issues related to: (a) the Commissioner's power to amend Notices of Assessment out of time for fraud or evasion; (b) residence; (c) the Court's exercise of discretion to order a trial of separate issues.

Rangiah J ordered that there be a trial of separate issues. See:

Hii v Commissioner of Taxation [2014] FCA 967

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The Commissioner appealed this order to the Full Federal Court. The rather remarkable reasons for judgment may be viewed here:

Commissioner of Taxation v Hii [2014] FCAFC 147

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•Acting for a company taxpayer. The company objected to self-assessments of several million dollars. Issues related to source and residence. The taxpaying company was established in an overseas jurisdiction. I appeared successfully for the taxpayer in the AAT. The Commissioner lost an appeal to the Full Federal Court, where I appeared as junior. The Commissioner then lost a special leave application to the High Court. See the following decisions:

Crown Insurance Services Ltd and Commissioner of Taxation [2011] AATA 847

Commissioner of Taxation v Crown Insurance Services Ltd [2012] FCAFC 153

Application for Special Leave to the High Court

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•Acting successfully for the Commissioner in the AAT in respect of a company taxpayer’s objections to its own assessments. The taxpayer argued that a payment received by it of approximately $30 million was neither income nor capital. See:

The Taxpayer and Commissioner of Taxation [2010] AATA 819

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•Acting successfully for the taxpayer in the AAT in respect of assessments issued by the Commissioner on the basis that the taxpayer was a resident of Australia at the relevant times. (After the hearing and before judgment, the Commissioner agreed to consent orders in favour of the taxpayer.)

•Acting for the Commissioner in appeal proceedings in the AAT in respect of GST issues upon the subdivision of land. (Matter settled before hearing.)

•Acting successfully for the taxpayer in AAT proceedings in respect of the denial of input tax credits on the purchase of real estate. (Matter settled on the morning of the hearing.)

•Acting for the taxpayer in payroll tax investigations in Victoria.

•Acting for the taxpayer in payroll tax matters in Queensland. 

•Advising in respect of CGT and GST issues on a $90 million land deal in Queensland.

•Advising (as junior) in respect of CGT and GST issues affecting a landholder who had a part of his land compulsorily resumed by a constructing authority.

•Advising a taxpayer about his available avenues in respect of the Commissioner's disallowance of the availability of PAYG withholding credits (which cannot be objected to under Part IVC).

•Preparing for a FBT matter in the AAT.

•Advising (as junior) in respect of the Commissioner's imposition of a departure prohibition order.

•Advising (as junior) in respect of the tax issues affecting the bringing of foreign pensions/superannuation into Australia.

•Drawing (as junior) an application for a private ruling in respect of the proper taxation treatment of $38 million in company losses. Relevant issues related to a capital/income question, and the "same business" question.

•Acting for the Commissioner in recovery proceedings in the Supreme Court of Queensland.

•Acting for the taxpayer in recovery proceedings in the Supreme Court of Queensland.