Nguyen v Commissioner of Taxation [2018] FCA 1420

TAXATION – appeal under s 44 of Administrative Appeals Tribunal Act 1975 (Cth) (AAT Act) and application under s 39B of Judiciary Act 1903(Cth) – where amended income tax assessments issued to applicant under item 5 of table in s 170(1) Income Tax Assessment Act 1936 (Cth) – whether Tribunal required to form an opinion as to fraud or evasion – whether by applying Binetter v Commissioner of Taxation [2016] FCAFC 163; (2016) 249 FCR 534 Tribunal was exercising judicial power of the Commonwealth – whether Tribunal erred when concluding applicant failed to discharge her onus of proof –– whether Tribunal erred by failing to re-exercise Commissioner’s discretion to remit penalties – no question of law raised as to weighing up evidence and making credit assessments – applications dismissed.

Full decision here