August v Commissioner of Taxation
| Jurisdiction | Australia Federal only |
| Neutral Citation | [2013] FCAFC 85,2013-0807 FCA C |
| Date | 2013 |
| Year | 2013 |
| Court | Federal Court |
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7 cases
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CKT20 v Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs
...S270/2019 v Minister for Immigration and Border Protection [2020] HCA 32; 94 ALJR 897; 383 ALR 194 August v Commissioner of Taxation [2013] FCAFC 85; ATC ¶20–406; 94 ATR 376 AYY17 v Minister for Immigration and Border Protection (2018) 261 FCR 503 BCR16 v Minister for Immigration and Border......
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Bright v The Queen
...provides that when hearing an appeal, the Court may “in its discretion receive further evidence”. In August v Commissioner of Taxation [2013] FCAFC 85 at [116] the Court observed: The authorities make it clear that in exercising the discretion [to receive further evidence] the Court is not ......
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EPU17 v Minister for Immigration, Citizenship and Multicultural Affairs
...WAEE v Minister for Immigration and Multicultural Affairs (2003) 236 FCR 593; [2003] FCAFC 184 August v Commissioner of Taxation [2013] FCAFC 85; (2013) 94 ATR 376 Ayoub v Minister for Immigration and Border Protection (2015) 231 FCR 513; [2015] FCAFC 83 Chen v Minister for Immigration and ......
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Australian Education Union v Yooralla (No 2)
...STEWARD J Date of judgment: 24 October 2019 Legislation: Fair Work Act 2009 (Cth) Cases cited: August v Federal Commissioner of Taxation [2013] FCAFC 85; (2013) 94 ATR 376 Australian Education Union v Yooralla [2019] FCA 1511 CDJ v VAJ (1998) 197 CLR 172 Shannon v Commonwealth Bank of Austr......
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3 firm's commentaries
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Tax, ongoing revenue v capital issues share 'traders'
...was denied revenue deductions for the losses incurred. Was this the right question? In the decision of August v Commissioner of Taxation [2013] FCAFC 85 ('August') it was clearly confirmed that assets that may ordinarily be investments could derive some income, not be trading stock, yet sti......
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Don't get caught - capital vs income - prepare now!!
...on how profits were categorised. Developers Intention - That's the Trap!!! The recent decision in August v Commissioner of Taxation [2013] FCAFC 85, focusses on the owners "intentions" (i.e. to hold or to develop) which highlights the difficulties that taxpayers face in disputes with the Co......
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A stern warning to property 'investors'
...recent decision in August v Commissioner of Taxation [2013] FCAFC 85 ('August') is a timely reminder to property investors to not only seek good advice at the time of acquiring a property, but also to be clear about their intentions and keep their house in order if they wish to stay on 'cap......
1 books & journal articles
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Whither, hither and thither, Res Gestae? A comparative analysis
of its relevance and application
...vHelicopter Resources PtyLtd [2020] HCA 16 at [49].67. Emmett vMcCormack [2016] FCAFC 65 at [91]; August vCommissioner of Taxation [2013] FCAFC 85 at [88]; Seven Network(Operations) Ltd vTCN Channel Nine Pty Ltd [2005] FCAFC 144 at [77]; Communications, Electrical, Electronic, Energy,Inform......