Full Federal Court overturns decision in Eichmann

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Full Federal Court overturns decision in Eichmann - 26 October 2020

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On 18 September 2020, the Full Federal Court in Eichmann v Commissioner of Taxation [2020] FCAFC 155 overturned the decision at first instance of the Federal Court. The Full Federal Court ruled in favour of the taxpayer, in concluding that an asset (a block of land) was used in the course of carrying on of the taxpayer’s business so as to qualify as an active asset.

Full Federal Court overturns decision in Eichmann
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