In this monthly report we analyse the important decisions from the Federal Court and the AAT.    In this release we cover:

Federal Court of Australia - Full Court

1. AusNet Services Limited v Commissioner of Taxation [2025] FCAFC 21 (7 March 2025) (Logan, Thawley & Kennett JJ) (Income Tax - Capital Gains Tax - Rollovers - Business Restructure)
   https://www.austlii.edu.au/cgi-bin/viewdoc/au/cases/cth/FCAFC/2025/21.html

Federal Court of Australia

1. S.N.A. Group Pty Ltd. v Commissioner of Taxation [2025] FCA 240 (21 March 2025) (Logan J) (Income Tax - Deductions - Corporate Group - Service Charges)
   https://www.austlii.edu.au/cgi-bin/viewdoc/au/cases/cth/FCA/2025/240.html
2. Morton v Commissioner of Taxation [2025] FCA 336 (11 April 2025) (Wheelahan J) (Income Tax - Property Subdivision - Sale Proceeds)
   https://www.austlii.edu.au/cgi-bin/viewdoc/au/cases/cth/FCA/2025/336.html
3. Toowoomba Regional Council v Commissioner of Taxation [2025] FCA 161 (6 February 2025) (Logan, J) (Fringe Benefits Tax - Car Parking)
   https://www.austlii.edu.au/cgi-bin/viewdoc/au/cases/cth/FCA/2025/161.html

Administrative Review Tribunal of Australia

1. Shaw & Commissioner of Taxation [2025] ARTA 224 (19 March 2025) (General Member J Dunne) (Income Tax - Deductions - Work Related)
   https://www.austlii.edu.au/cgi-bin/viewdoc/au/cases/cth/ARTA/2025/224.html
2. XRXR & Commissioner of Taxation 2025] ARTA 357 (9 April 2025) (General Member C Willis) (Income Tax - Employment - Settlement under Fair Work Act - Eligible Termination Payments
   https://www.austlii.edu.au/cgi-bin/viewdoc/au/cases/cth/ARTA/2025/357.html