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Tax Cases and Appeals Tax Appeals Commission
2022-10-17
Appeal regarding the denial of dwelling-house exemption and whether the Appellant was, at the date of the gift of the dwellinghouse, beneficially entitled to any other dwellinghouse or to any interest in any other dwellinghouse. Whether the CAT look-through anti-avoidance provisions pierce the corporate veil to deem the Appellant entitled to a dwellinghouse in circumstances where the Appellant was a shareholder in a close property holding company, holding a large portfolio of property assets, including a residential property purchased at market value from the Appellant, s43 CATCA 2003; s86 CATCA 2003
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Tax Cases and Appeals Tax Appeals Commission
2022-08-31
Appeal regarding application of favourite nephew relief Sch2 CATCA 2003
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Tax Cases and Appeals Tax Appeals Commission
2022-08-15
Appeal regarding the classification of certain cash advances, loans and family and household expenses as inheritances and their exemption from CAT, s10 CATCA 2003; s82 CATCA 2003
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Tax Cases and Appeals Tax Appeals Commission
2022-06-01
Appeal regarding an entitlement to deduct the value of consideration paid under the terms of a disclaimer from the non-agricultural assets of an estate in computing a liability to CAT. s12 CATCA 2003; s28 CATCA 2003
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Tax Cases and Appeals Tax Appeals Commission
2022-04-29
Appeal regarding applicable valuation date for the purposes of CAT on an inheritance s30 CATCA 2003
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Tax Cases and Appeals Tax Appeals Commission
2022-04-14
Appeal regarding a claim of agricultural relief in respect of gifts of agricultural property and where non-agricultural property comprising residential property was received on the same valuation date, s89 CATCA 2003
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Tax Cases and Appeals Tax Appeals Commission
2021-11-15
Appeal regarding business property and qualification for business relief s92 CATCA 2003; s93(3), CATCA 2003; s100(2) CATCA 2003
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Tax Cases and Appeals Tax Appeals Commission
2021-02-15
Appeal regarding non-exempt gift within five years prior to death and exemption from CAT, s79 CATCA 2003
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