Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Rigoli v Commissioner of Taxation [2016] FCAFC 38 Appeal from: Rigoli v Commissioner of Taxation (2015) 67 AAR 119; [2015] FCA 803
File number: VID 475 of 2015
Judges: KENNY, DAVIES AND MOSHINSKY JJ
Date of judgment: 15 March 2016
Catchwords: INCOME TAX – default assessment – where taxpayer failed to lodge tax returns – expert report prepared for Commissioner to determine financial affairs of partnership of which taxpayer was a partner – whether taxpayer able to rely on expert report to establish that assessment was excessive – whether Tribunal held that taxpayer could not rely on report because put into evidence by Commissioner
Legislation: Administrative Appeals Tribunal Act 1975 (Cth), s 44 Income Tax Assessment Act 1936 (Cth), s 167 Taxation Administration Act 1953 (Cth), s 14ZZK
Cases cited: Commissioner of Taxation v Dalco (1990) 168 CLR 614 Commissioner of Taxation v Rigoli [2013] FCA 784 George v Federal Commissioner of Taxation (1952) 86 CLR 183 Kimche v Federal Commissioner of Taxation (2004) 57 ATR 28 Ma v Commissioner of Taxation (1992) 37 FCR 225 Martin v Federal Commissioner of Taxation (1993) 27 ATR 282 Rigoli v Commissioner of Taxation [2014] FCAFC 29
Date of hearing: 8 February 2016
Registry: Victoria
Division: General Division
National Practice Area: Taxation
Category: Catchwords
Number of paragraphs: 37
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate