Haritos v Commissioner of Taxation [2015] FCAFC 92

FEDERAL COURT OF AUSTRALIA

Haritos v Commissioner of Taxation [2015] FCAFC 92 Citation: Haritos v Commissioner of Taxation [2015] FCAFC 92

Appeal from: Haritos v Commissioner of Taxation [2014] FCA 96

Parties: GEORGE HARITOS and ALEX KYRITSIS v COMMISSIONER OF TAXATION

File number: VID 144 of 2014

Judges: ALLSOP CJ, KENNY, BESANKO, ROBERTSON AND MORTIMER JJ

Date of judgment: 30 June 2015

Catchwords: ADMINISTRATIVE LAW – appeal from the Administrative Appeals Tribunal (Tribunal) – scope of s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) – whether grounds of appeal to primary judge stated question or questions of law – whether appeal competent – whether question of law may include so-called mixed question of fact and law – whether in exercising its appellate jurisdiction on an appeal from a judge of the Court, the Court may deal with question or questions of law not previously raised before the primary judge INCOME TAX – income tax assessments under ss 167(b), 167(c) and 170(1) of the Income Tax Assessment Act 1936 (Cth) – appeal from the Administrative Appeals Tribunal (Tribunal) – whether amended notice of appeal raised questions of law – whether Tribunal's reasoning process was illogical, irrational or lacking a basis in findings or inferences of fact supported on logical grounds and thus made a decision it was not authorised to make – whether Tribunal misconstrued the burden of proof in Taxation Administration Act 1953 (Cth), s 14ZZK – whether Tribunal erred in law in concluding that payments made to associates were ordinary income within Income Tax Assessment Act 1997 (Cth) s 6-5 – whether Tribunal erred in law by applying Part III Division 7A as amended by the Tax Laws Amendment (2010 Measures No 2) Act 2010 (Cth) where transitional provision provided that the amendments applied to payments made, loans made and debts forgiven on or after 1 July 2009