Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Zappia v Commissioner of Taxation [2017] FCAFC 185 Appeal from: Zappia v Commissioner of Taxation [2017] FCA 390
File number: NSD 709 of 2017
Judges: ROBERTSON, PAGONE AND BROMWICH JJ
Date of judgment: 23 November 2017
Catchwords: TAXATION – burden of proof on appellant that the assessment is excessive or otherwise incorrect and what the assessment should have been – whether appellant may discharge that burden by relying upon "facts found by the Commissioner in his objection decision" – whether Commissioner bound by those facts – whether the primary judge erred in finding that the appellant had not discharged her burden of proof – Held: Appeal dismissed, with costs
Legislation: Taxation Administration Act 1953 (Cth) s 14ZZO
Cases cited: Federal Commissioner of Taxation v Australia & New Zealand Savings Bank Ltd (1994) 181 CLR 466 Federal Commissioner of Taxation v Dalco (1990) 168 CLR 614 Gashi v Commissioner of Taxation [2013] FCAFC 30; 209 FCR 301 Rigoli v Commissioner of Taxation [2014] FCAFC 29; 96 ATR 19
Date of hearing: 23 November 2017
Registry: New South Wales
Division: General Division
National Practice Area: Taxation
Category: Catchwords
Number of paragraphs: 7
Counsel for the Appellant: Mr R Angyal SC with Mr I Young
Solicitor for the Appellant: Hall Partners
Counsel for the Respondent: Mr G O'Mahoney with Mr K Josifoski
Solicitor for the Respondent: Australian Government Solicitor
ORDERS NSD 709 of 2017
BETWEEN: ROSE ZAPPIA Appellant
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