Recent cases of interest:

Anthony Anderson | Barrister

  • Commissioner of Taxation v Douglas [2020] FCAFC 220: whether invalidity benefits received pursuant to Military Superannuation and Benefits Act 1991 (Cth) were “superannuation lump sums” or “superannuation income stream benefits” (led by P Hack QC & P Bickford)


  • GDGR and Commissioner of Taxation [2020] AATA 766: ​military superannuation, whether superannuation income stream or superannuation lump sum, disability superannuation benefit (with P Bickford).


  • Benaroon Pty Ltd v Larmar & Ors [2020] QCA 62: rectification of trust deed (led by L Harrison QC)


  • Commissioner of Taxation v The Trustee for the Michael Hayes Family Trust [2019] FCAFC 226: whether unit trust is a public trading trust, construction of trust deed (led by M Flynn QC).


  • Trustee for the Michael Hayes Family Trust v Commissioner of Taxation [2019] FCA 426: public trading trust interest (led by M Flynn QC).​


  • Hopfner and Tax Practitioners Board [2019] AATA 851: refusal of stay to deregister a tax agent.


  • Howard and Commissioner of Taxation [2019] AATA 1910: Interposed entity provisions (div7A), dividend access share, construction of loan agreement (led by T Murphy QC).


  • Benaroon Pty Ltd v Larmar & Ors  [2018] QSC 274: rectification of trust deed (led by L Harrison QC)


  • Hart v Commissioner of Taxation (No 4) [2017] FCA 572 [appealed to Full Court- [2018] FCAFC 61]:  High Court special leave application dismissed: 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 3) [2017] FCA 571: whether legal privilege waived (led by K Wilson QC).


  • Hart v Commissioner of Taxation (No 2) [2016] FCA 897: whether evidence of accountant falls within falls within opinion rule exception (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, application of Div 7A to interposed-entity payments and loans (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]: whether corporate limited partnership, shares are debt or equity interest, loans deemed dividends (led by K Wilson QC).


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


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