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TOC Processing Pty Ltd and Commissioner of Taxation (Taxation) [2022] AATA 2479

  • Senior Member R Olding
  • Aug 3, 2022
  • 1 min read

TAXATION – INCOME TAX – where Commissioner of Taxation treated ‘unexplained deposits’ as assessable income – where applicant claimed the deposits where credit card deposits processed for an overseas company – where minimal contemporaneous records available to the support the applicant’s claims – where applicant’s director provided witness statements but for health reasons not available for cross examination – burden of proof not discharged – decision affirmed


Full decision here

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