Wu v Commissioner of Taxation [2018] FCA 1339

Appeal from the Administrative Appeals Tribunal

INCOME TAX – application for extension of time and appeal from a decision of the Administrative Appeals Tribunal – where applicant submitted that he was a temporary resident until February 2009 and that the Tribunal had failed to consider whether s 768-910 of the Income Tax Assessment Act 1997 (Cth) applied to render the disputed deposits non-assessable non-exempt income – where the potential application of this provision was not raised before the Tribunal.

Full decision here