Epov v The Commissioner of Taxation [2007] FCAFC 139

FEDERAL COURT OF AUSTRALIA

Epov v The Commissioner of Taxation [2007] FCAFC 139

INCOME TAX – whether payments assessable as dividend paid on behalf of or for individual benefit of taxpayer – where taxpayer failed to discharge requisite onus of proof – validity of amended assessments – whether amended assessments invalid where issued prior to determination of objection proceedings commenced in relation to original assessments Income Tax Assessment Act 1936 (Cth) ss 44, 108, 170, 174 and 175A Taxation Administration Act 1953 (Cth) ss 14ZZO and 14ZV Deputy Commissioner of Taxation v Richard Walter Pty Ltd (1995) 183 CLR 168 referred to Commissioner of Taxation v Jackson (1990) 27 FCR 1 referred to Fabry v Commissioner of Taxation (2003) 132 FCR 239 referred to Federal Commissioner of Taxation v Dalco (1990) 168 CLR 614 cited Hughes v Phillips (1948) 75 CLR 436 referred to Lonsdale Sand and Metal Pty Ltd v Commissioner of Taxation (1998) 81 FCR 419 cited Puzey v Commissioner of Taxation (2002) 124 FCR 514 referred to St George Leagues Club Ltd v Commissioner of Land Tax [1983] 2 NSWLR 399 distinguished PETER EPOV v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA NSD 249 OF 2007

HEEREY, LINDGREN AND GORDON JJ

27 August 2007

SYDNEY IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NSD 249 OF 2007

ON APPEAL FROM A SINGLE JUDGE OF THE FEDERAL COURT OF AUSTRALIA

BETWEEN: PETER EPOV

Appellant

AND: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent

JUDGES: HEEREY, LINDGREN AND GORDON JJ DATE OF ORDER: 14 AUGUST 2007

WHERE MADE: SYDNEY

THE COURT ORDERS THAT:

1. The appeal be dismissed. 2. The appellant pay the respondent's costs. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.