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Publications
KP v Ketua Pengarah Hasil Dalam Negeri: Gains From Disposal Of Land Are Not Subject To Income Tax
Recently in KP v Ketua Pengarah Hasil Dalam Negeri, the Special Commissioners of Income Tax allowed the taxpayer’s appeal to set aside...
Jun 7, 2023
Calculation Of Share Disposal Price In Real Property Companies
Recently, the High Court in NPC Resources v Ketua Pengarah Hasil Dalam Negeri [2022] MSTC 30-515 upheld the decision of the Special...
Jun 2, 2023
Federal Court Affirms The Availability Of Judicial Review & Granting Of Stay Order In Tax Case
Is the exhaustion of domestic remedy a prerequisite to commence judicial review? Can court grant a stay order in tax cases? The recent...
May 24, 2023
Court Of Appeal Allows Taxpayer To Claim Investment Tax Allowance And Industrial Building Allowance
Recently, the Court of Appeal in KPHDN v PSB upheld the High Court’s decision in allowing the taxpayer to claim Investment Tax Allowance...
May 19, 2023
Transfer Pricing and Cross-Border Financing: Lessons From The Singtel Case
Singapore Telecom Australia Investments Pty Limited (Singtel) v Commissioner of Taxation [2021] FCA 1597 is a recent transfer pricing...
May 12, 2023
Intra-Group Loan Pricing
Chevron Australia Holdings Pty Ltd v Commissioner Of Taxation (2017) FCAFC 62 The recent ruling by the Full Federal Court in Chevron...
May 3, 2023
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