Case Law

The Tax Appeals Commissioner determined that the taxpayer ceased to be entitled to the joint basis of assessment and the higher basic personal tax credit as the taxpayer and their spouse could not be treated as living together. 05TACD2017

This appeal consider the cancellation of an election to joint assessment. 166TACD2020

This appeal concerned the transfer of the standard rate cut off point between a jointly assessed couple which resulted in a tax underpayment. 107TACD2021