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Bosanac v Commissioner of Taxation [2019] FCAFC 116

INCOME TAX - appeal by taxpayer from decision of primary judge dismissing appeal from objection decision disallowing objections to notices of amended assessment - where taxpayer lodged no returns for a number of years - where returns when lodged showed nil or negligible income - consideration of the nature of an appeal under s 14ZZ Tax Administration Act 1953 (Cth) - where onus on taxpayer to prove that the assessment the subject of the objection decision was excessive - whether concession by Commissioner was sufficient basis upon which the Court could reach conclusion about taxpayer's income - where taxpayer did not demonstrate the nature and extent of his income - where taxpayer failed to discharge the onus - whether primary judge erred in characterising taxpayer's wealth as considerable - leave to raise a ground alleging statutory double jeopardy not before the primary judge refused - whether primary judge erred in assessment of penalty as to taxpayer's level of culpability - consideration of s 284-220 of Sch 1 of the Tax Administration Act - whether a penalty and a 20% uplift could be imposed on taxpayer at the same time - appeal dismissed

 

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