Gashi v Commissioner of Taxation [2013] FCAFC 30

FEDERAL COURT OF AUSTRALIA

Gashi v Commissioner of Taxation [2013] FCAFC 30 Citation: Gashi v Commissioner of Taxation [2013] FCAFC 30

Appeal from: Gashi v Commissioner of Taxation [2012] FCA 638

Parties: RASIM GASHI v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v MANUELA GASHI

File numbers: VID 490 of 2012 VID 494 of 2012

Judges: BENNETT, EDMONDS & GORDON JJ

Date of judgment: 14 March 2013

Catchwords: INCOME TAX – assessable income – husband failed to lodge returns in some years and lodged returns in others – wife failed to lodge returns in all years – Commissioner assessed husband and wife as liable to tax using asset betterment method pursuant to s 167 of Income Tax Assessment Act 1936 (Cth) – onus on taxpayer pursuant to s 14ZZO of Taxation Administration Act 1953 (Cth) – method of satisfying onus where Commissioner relies on asset betterment method – taxpayer must positively establish actual taxable income – in doing so, taxpayer must show that unexplained accumulated wealth was from non-income sources – insufficient to seek to disprove items included in asset betterment statement INCOME TAX – assessable income – multiple notices of amended assessment subsequently issued in respect of the same income year – whether subsequent notices of amended assessment invalid – whether Court competent to consider validity of notices of assessment in proceedings under Pt IVC of the Taxation Administration Act 1953 (Cth)

Legislation: Income Tax Assessment Act 1936 (Cth) Income Tax Assessment Act 1997 (Cth) Judiciary Act 1903 (Cth) Taxation Administration Act 1953 (Cth)