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Commissioner of Taxation v Cassaniti [2018] FCAFC 212

INCOME TAX – withholding payments – where primary judge found respondent was entitled to a credit for amounts said to be withheld from salary or wages paid to her pursuant to s 18-15(1) of Sch 1 to the Taxation Administration Act 1953 (Cth) – whether primary judge erred in accepting the veracity of the respondent’s purported PAYG payment summaries, payslips and written offers of employment – where Commissioner of Taxation contended that the documents had either not been properly proven or were a recent invention – whether respondent had been given proper notice of the contention of recent invention – whether primary judge erred in failing to draw an inference from respondent’s failure to call certain witnesses

Full decision here

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