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Commissioner of Taxation v PepsiCo, Inc …

Commissioner of Taxation v PepsiCo, Inc …

Commissioner of Taxation v PepsiCo, Inc …

Income tax (Cth) – Notice of assessment – Royalty withholding tax – Diverted profits tax – Where non-resident companies entered into agreements with Australian company to bottle, sell and distribute beverages – Where agreements licensed intellectual …

Goods and Services Tax – Taxable supply – Supply – Consideration – Overbooking – Attribution of tax period – Airfares that were non-refundable or refundable but unclaimed – Customer cancels or fails to take purchased flight – Promise by airline to use …

Taxes and duties – Goods and services tax - Taxable supply - A New Tax System (Goods and Services Tax) Act 1999 (Cth) ("the Act"), s 9-10 - Contract for sale of land - Whether there is a taxable supply when a deposit held as security for the performance …

Income tax – Assessment - Notice stating no tax payable - Subsequent assessment showing assessable income and tax payable thereon - Whether initial notice an "assessment" for the purposes of s 170(3) of the Income Tax Assessment Act 1936 (Cth) - Whether …

Taxation – Capital gains tax - Time of disposal of assets - Original agreement providing for disposal subsequently amended - Whether disposal made under original agreement or amended agreement. Words and phrases – "under a contract". Income Tax Assessment …

Income Tax – Income - Eligible termination payment - Whether lump sum payment received by member of superannuation fund for total and permanent disability "consideration ... in respect of ... personal injury". Practice and procedure – High Court - …

Income tax (Cth) – Allowable deductions – Where taxpayer had received percentage of income derived from 18 gaming machines operated by authorised gaming operator under Gambling Regulation Act 2003 (Vic) at its hotel premises – Where Gambling Regulation …

Commissioner of Taxation v Stokely-Van Camp, Inc …

Commissioner of Taxation v Stokely-Van Camp, Inc …