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ATO, PepsiCo fight over royalty withholding tax goes to High Court
Tax 2024-11-08 11:06 pm By Cat Fredenburgh

The ATO has won the nod from the High Court to appeal a finding that a royalty withholding tax did not apply to payments from Schweppes to PepsiCo under agreements to sell brands like Pepsi and Gatorade in Australia.

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Collectable car dealer defeats ATO in High Court fight over lux car tax
Tax 2024-10-17 1:53 pm By Sam Matthews

A collectable car dealer who operated his Gosford business using a ‘museum concept’ has won a High Court victory in a dispute with the ATO over whether he should be on the hook for luxury car tax.

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Uber wins fight with NSW revenue office over $81M in payroll tax
Tax 2024-09-09 11:09 pm By Andy Sidler

Uber has successfully challenged five years of payroll tax totalling more than $81 million, with a judge finding that payments made to drivers should not be taxed as wages as Uber only acts as a “payment collection agent” between rider and driver.

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ATO asks High Court to reverse PepsiCo’s win on royalty withholding tax
Intellectual Property 2024-08-09 11:41 pm By Sam Matthews

The tax office has asked the High Court to overturn a decision which found that payments made by Asahi Breweries-owned Schweppes to PepsiCo under agreements to sell brands such as Pepsi and Mountain Dew in Australia were not subject to a royalty withholding tax. 

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Full Court finds bottling agreement payments to PepsiCo’s not taxable royalties
Tax 2024-06-26 11:39 pm By Cindy Cameronne

In a loss for the Australian Taxation Office, the Full Federal Court has found that payments made by Asahi Breweries-owned Schweppes to PepsiCo under agreements to sell brands such as Pepsi and Mountain Dew in Australia were not subject to a royalty withholding tax. 

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ATO’s ‘all or nothing’ approach to key tax law provision rejected by court
Tax 2024-05-06 11:59 am By Sam Matthews

The ATO has lost its appeal of a tribunal decision in favour of Perth land developer Tina Bazzo, with the court rejecting its “all or nothing” approach to a key provision of the Taxation Administration Act.

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PepsiCo appeals loss in case over royalty withholding tax
Tax 2024-01-22 3:50 pm By Christine Caulfield

US drink giant PepsiCo has lodged an appeal of a court win for the Australian Taxation Office over payments made by Schweppes under a distribution agreement that were found to be subject to royalty withholding tax.

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PepsiCo loses dispute with ATO over royalty withholding tax
Tax 2023-12-01 11:57 pm By Cat Fredenburgh

In a victory for the ATO, a judge has found that payments made by Schweppes to PepsiCo as part of a bottling and distribution agreement, which did not expressly provide for payment of a royalty for use of the company’s IP, were royalties and should be taxed accordingly.

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Hannover Life scores partial win against tax office over GST credits
Tax 2023-06-27 5:18 pm By Gareth Baker

Hannover Life Re should be allowed tax credits for GST paid on a share of its overheads, including rent and power, a judge has found in a partial win for the reinsurer.

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Ex-Bellamy’s director Jan Cameron drops capital gains tax challenge
Tax 2022-07-08 12:18 pm By Christine Caulfield

Jan Cameron, founder of Kathmandu and former director of baby food company Bellamy’s, has abandoned her lawsuit alleging a Caribbean Islands-based trust didn’t owe capital gains tax on the 2018 sale of 2.5 million Bellamy’s shares.

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