KOH -v- SAMUEL CONRAD BUCKERIDGE executor of the estate of LEONARD WALTER BUCKERIDGE [No 3] [2023]

TAXATION – four applications for review of objection decisions – whether assessments excessive or otherwise incorrect – whether Applicant held properties on trust or for her own benefit – use of bank accounts – betterment principle – whether shortfall penalties correctly imposed – whether penalties should be remitted in whole or in part – whether 2009 and 2010 assessments validly issued under ITAA 1936 s 170(1) item 5 – whether Respondent had formed the opinion that there had been fraud of evasion – reviewable decisions varied

Full decision here