The High Court has refused to grant the ATO special leave to appeal the Full Federal Court’s decision in Harding v Commissioner of Taxation [2019] FCAFC 29. The effect is that the Full Federal Court decision stands.

The AAT has upheld the disqualification of a director of a trustee of an SMSF in Fitzmaurice and Commissioner of Taxation (Taxation) [2019] AATA 2217.

There have been several cases where SMSF advisers have been held liable for loss suffered in an SMSF. However, in a recent case, the AAT did not accept a director of an SMSF trustee blaming their accountant for SMSF compliance breaches.