Hart v Commissioner of Taxation [2018] FCAFC 61

FEDERAL COURT OF AUSTRALIA

Hart v Commissioner of Taxation [2018] FCAFC 61 Appeal from: Hart v Commissioner of Taxation (No 4) [2017] FCA 572

File number: QUD 299 of 2017

Judges: ROBERTSON, WIGNEY AND STEWARD JJ

Date of judgment: 20 April 2018

Catchwords: INCOME TAX – appeal by taxpayer from objection decision disallowing objections to notice of assessment and notice of amended assessment – where Commissioner determined two amounts should have been included in applicant's taxable income for the 1997 income year – applicant taxpayer was a principal of a law firm and specialised in taxation law – whether first amount should have been included in taxpayer's assessable income per ss 95A(1), 97 and 101 and/or Pt IVA of the Income Tax Assessment Act 1936 (Cth) – whether the second amount should have been included in taxpayer's assessable income per Pt IVA

Legislation: Income Tax Assessment Act 1936 (Cth) ss 25, 26, 95A, 97, 100A, 101, 177A, 177C, 177D, 226 Income Tax Assessment Act 1997 (Cth) s 6-5 Taxation Administration Act 1953 (Cth) s 14ZZO

Cases cited: Accent Management Limited v Commissioner of Inland Revenue [2007] NZCA 230 East Finchley Pty Ltd v Federal Commissioner of Taxation (1989) 90 ALR 457 Federal Commissioner of Taxation v Anstis (2010) 241 CLR 443 Federal Commissioner of Taxation v Ashwick (Qld) No 127 Pty Ltd (2011) 192 FCR 325 Federal Commissioner of Taxation v Dalco (1990) 168 CLR 614 Federal Commissioner of Taxation v Dixon (1952) 86 CLR 540 Federal Commissioner of Taxation v Mochkin (2003) 127 FCR 185 Federal Commissioner of Taxation v Peabody (1994) 181 CLR 359 Federal Commissioner of Taxation v Spotless Services Ltd (1996) 186 CLR 404 Federal Commissioner of Taxation v Stone (2005) 222 CLR 289 Federal Commissioner of Taxation v Vegners (1989) 90 ALR 547 Futuris Corporation Ltd v Federal Commissioner of Taxation [2010] FCA 935 Hart v Federal Commissioner of Taxation (No.2) [2016] FCA 897 Normandy Finance and Investments Asia Pty Ltd v Federal Commissioner of Taxation [2015] FCA 1420 Pascoe v Federal Commissioner of Taxation (1956) 30 ALJR 402 Raftland Pty Ltd v Federal Commissioner of Taxation (2008) 238 CLR 516 RCI Pty Ltd v Federal Commissioner of Taxation [2011] FCAFC 104 Richard Walter Pty Ltd v Federal Commissioner of Taxation (1996) 67 FCR 243 Union-Fidelity Trustee Co of Australia Limited v Federal Commissioner of Taxation (1969) 119 CLR 177