Anthony Anderson | Barrister

Recent cases of interest:

  • Military superannuation, whether superannuation income stream or superannuation lump sum, disability superannuation benefit (led by P Bickford): GDGR v Commissioner of Taxation; currently reserved, AAT

  • Public unit trust (s102P ITAA36), public trading trust interest (led by M Flynn QC): Trustee for the Michael Hayes Family Trust v Commissioner of Taxation [2019] FCA 426; appealed by Commissioner: ongoing FFCA  

  • ​Gambling proceeds, agency, unexplained deposits: Jack Doumani v Commissioner of Taxation; ongoing, FCA.

  • ​Interposed entity provisions (div7A), dividend access share, construction of loan agreement (led by T Murphy QC): Howard v Commissioner of Taxation; currently reserved, AAT.

  • Judicial review of decision refusing extension of time to pay tax (s 255-10 sch. 1 TAA), decision set aside and remitted back to the Commissioner (led by J de Wijn QC): favourably settled for taxpayer: Wanless Enviro Holdings Pty Ltd (and others) v Deputy Commissioner of Taxation (2018 FCA)

  • Application of Part IVA ITAA36 to an arrangement of trusts, ss. 95A, 97 & 101 ITAA36 (led by K Wilson QC): Hart v Commissioner of Taxation  (No 4) [2017] FCA 572 [appealed to Full Court- [2018] FCAFC 61];  High Court special leave application dismissed.

  • ​Whether legal privilege waived (led by K Wilson QC): Hart v Commissioner of Taxation (No 3) [2017] FCA 571

  • Whether evidence of accountant falls within falls within opinion rule exception (led by K Wilson QC): Hart v Commissioner of Taxation (No 2) [2016] FCA 897 

  • ​Whether corporate limited partnership, shares are debt or equity interest, loans deemed dividends, application of Div 7A to interposed-entity payments and loans (led by K Wilson QC): NR Allsopp Holdings Pty Ltd & Ors v Commissioner of Taxation [2015] AATA 654  [appealed to Full Court- [2016] FCAFC 87]

  • Whether corporate limited partnership, shares are debt or equity interest, loans deemed dividends (led by K Wilson QC): D Marks Partnership & Ors v Commissioner of Taxation [2015] AATA 651 [appealed to Full Court - [2016] FCAFC 86; (2016) 245 FCR 247]

  • Stay application against the ATO for judgment debt, exercise of discretion while appeal pending (led by G Gibson QC): Hii v Deputy Commissioner of Taxation [2015] QSC 366​; (2015) 102 ATR 510

  • Appeal from FCCA against sequestration order, out of time, merits of off-setting claim: Dart v Singer [2015] FCA 1353

  • Fraud or evasion, conscious mal-administration – settled wholly in favour of taxpayer (led by K Wilson QC): Wong v Commissioner of Taxation (2014 FCA)