Rigoli v Commissioner of Taxation [2014] FCAFC 29

FEDERAL COURT OF AUSTRALIA

Rigoli v Commissioner of Taxation [2014] FCAFC 29 Citation: Rigoli v Commissioner of Taxation [2014] FCAFC 29

Appeal from: Commissioner of Taxation v Rigoli [2013] FCA 784

Parties: LITTLE JOE RIGOLI v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

File number: VID 891 of 2013

Judges: EDMONDS, JESSUP AND MCKERRACHER JJ

Date of judgment: 18 March 2014

Catchwords: INCOME TAX – appeal from the Administrative Appeals Tribunal – objection decisions – whether the taxpayer discharged the burden of proving assessments made pursuant to s 167 were excessive within the meaning of s 14ZZK(b)(i) of the Taxation Administration Act 1953 (Cth) – taxpayer does not discharge burden of proof by merely challenging the basis upon which the assessment was based – "concession" by taxpayer does not amount to probative evidence to discharge the burden of proof – burden of proof to be discharged by proving actual taxable income to establish excessiveness of assessment under s 167 – applicant did not provide AAT with a probative foundation upon which factual conclusions could be reached PRACTICE AND PROCEDURE – whether remittal of the proceeding to the AAT was futile – remittal of the proceeding to the AAT was expressly within the statutory discretion under s 44(4) and (5) of the Administrative Appeals Tribunal Act 1975 (Cth) – no submissions arguing against remittal were made before the primary judge – proceeding to be remitted to the AAT – proceeding to be heard and determined on the evidence before the AAT in the proceeding which resulted in the original decision

Legislation: Income Tax Assessment Act 1936 (Cth) ss 166, 167 Taxation Administration Act 1953 (Cth) s 14ZZK Administrative Appeals Tribunal Act 1975 (Cth) ss 43, 44