
This article considers the decision of the High Court in the seven section 44 matters recently referred to it in its capacity as the Court of Disputed Returns in the context of its broader relevance to other areas of law.
The following is a case summary of the recent New South Wales Court of Appeal decision in Chief Commissioner of State Revenue v Metricon Qld Pty Ltd [2017] NSWCA 11 (10 February 2017). Tax Insights For readers seeking immediate gratification, we set out below five tax insights we derive from the Metricon appeal case: The…