Goldsworthy and Commissioner of Taxation (Taxation) [2022] AATA 2472

TAXATION – INCOME TAX – where Commissioner of Taxation assessed applicant’s taxable income on the basis that certain bank account deposits were assessable income – where applicant maintained the deposits were loans – where Commissioner did not confine issues in dispute – where applicant did not adduce evidence or make submissions to discharge the burden of proving his actual taxable income – burden of proof not discharged – decision affirmed


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