Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Binetter v Commissioner of Taxation [2016] FCAFC 163 Appeal from: Bennett and Ors and Commissioner of Taxation [2015] AATA 455 Bai v Commissioner of Taxation [2015] FCA 973 Bai v Commission of Taxation (No 2) [2015] FCA 1083
File numbers: NSD 879 of 2015 NSD 880 of 2015 NSD 881 of 2015 NSD 1276 of 2015
Judges: SIOPIS, PERRAM AND DAVIES JJ
Date of judgment: 2 December 2016
Catchwords: INCOME TAX – amendment of an assessment where the Commissioner is of the opinion there has been fraud or evasion – burden of proof INCOME TAX – liability of unadministered estate to assessment ADMINISTRATIVE LAW – procedural fairness – requirement of Commissioner to lodge material documents with the Administrative Appeals Tribunal
Legislation: Administrative Appeals Tribunal Act 1975 (Cth) ss 25, 33, 33A(1AA), 37, 43, 44 Crimes Act 1914 (Cth) s 3ZQU Income Tax Act 1986 (Cth) Income Tax Assessment Act 1936 (Cth) ss 166, 167, 169A, 170, 174 Income Tax Assessment Act 1997 (Cth) s 995-1 Taxation Administration Act 1953 (Cth) ss 3AA(2), 14ZY, 14ZZ, 14ZZA, 14ZZF, 14ZZK, 14ZZO, Sch 1 Div 284, Sch 1 s 255-1, Sch 1 s 260-140, Sch 1 s 260-145, Sch1 s 298-20
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