Commissioner of Taxation v Cassaniti [2018] FCAFC 212

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Cassaniti [2018] FCAFC 212 Appeal from: Cassaniti v Commissioner of Taxation [2018] FCA 92

File number: NSD 334 of 2018

Judges: GREENWOOD, LOGAN, STEWARD JJ

Date of judgment: 30 November 2018

Catchwords: INCOME TAX – withholding payments – where primary judge found respondent was entitled to a credit for amounts said to be withheld from salary or wages paid to her pursuant to s 18-15(1) of Sch 1 to the Taxation Administration Act 1953 (Cth) – whether primary judge erred in accepting the veracity of the respondent's purported PAYG payment summaries, payslips and written offers of employment – where Commissioner of Taxation contended that the documents had either not been properly proven or were a recent invention – whether respondent had been given proper notice of the contention of recent invention – whether primary judge erred in failing to draw an inference from respondent's failure to call certain witnesses

Legislation: Corporations Act 2001 (Cth) ss 9, 286, 1305 Evidence Act 1995 (Cth) ss 4, 58, 136, 140, 164, 167 Federal Court of Australia Act 1976 (Cth) s 37M Income Tax Assessment Act 1936 (Cth) s 190 Income Tax Assessment Act 1997 (Cth) s 995-1 Judiciary Act 1903 (Cth) s 39B, 64, 80 Taxation Administration Act 1953 (Cth) ss 14ZZ, 14ZZK, 14ZZO Sch 1 ss 12-35, 16-5, 16-70, 16-140, 16-150, 16-155, 16-170, 18-15

Cases cited: Aldi Foods Pty Ltd v Moroccanoil Israel Ltd [2018] FCAFC 93 Allied Pastoral Holdings Pty Ltd v Commissioner of Taxation [1983] 1 NSWLR 1 Australian Competition and Consumer Commission v Air New Zealand Limited (No 1) (2012) 207 FCR 448 Australian Securities and Investments Commission v Hellicar (2012) 247 CLR 345 Australian Securities and Investments Commission v Flugge (No 10) [2015] VSC 690 Australian Securities and Investments Commission v Rich [2005] NSWSC 417; 216 ALR 320 Browne v Dunn (1894) 6 R 67 Caratti v The Queen (2000) 22 WAR 527 Cassaniti v Federal Commissioner of Taxation (2010) 186 FCR 480 Cassaniti v Federal Commissioner of Taxation [2010] FCA 642; 79 ATR 378 Chief Executive Officer of Customs v Labrador Liquor Wholesale Pty Ltd (2003) 216 CLR 161 Commissioner of Taxation v Australia and New Zealand Savings Bank Ltd (1994) 181 CLR 466 Currie v Dempsey (1967) 69 SR (NSW) 116 Devries v Australian National Railways Commission (1993) 177 CLR 472 Dickinson v Minister of Pensions [1953] 1 QB 228 Fabre v Arenales (1992) 27 NSWLR 437 Federal Commissioner of Taxation v Wade (1951) 84 CLR 105 Fox v Percy (2003) 214 CLR 118 Gauci v Federal Commissioner of Taxation (1975) 135 CLR 81 Guest v Federal Commissioner of Taxation [2007] FCA 193; 65 ATR 815 Jones v Dunkel (1959) 101 CLR 298 Kenny v State of South Australia (1987) 46 SASR 268 Kordan Pty Limited v Federal Commissioner of Taxation [2000] FCA 1807; 46 ATR 191 Linfox Transport (Aust) Pty Ltd v Arthur Yates & Co Ltd [2003] NSWSC 876; 47 ACSR 261 MWJ v The Queen [2005] HCA 74; 80 ALJR 329 Melbourne Steamship Co Ltd v Moorehead (1912) 15 CLR 333 National Australia Bank Ltd v Rusu (1999) 47 NSWLR 309 Pascoe v Federal Commissioner of Taxation (1956) 30 ALJR 402; 11 ATD 108 Perdikaris v Deputy Commissioner of Taxation (2008) 172 FCR 412 Rio Tinto Ltd v Federal Commissioner of Taxation [2004] FCA 335; 55 ATR 321 Robinson Helicopter Co Inc v McDermott [2016] HCA 22; 90 ALJR 679 Visy Packaging Holdings Pty Ltd v Federal Commissioner of Taxation [2012] FCA 1195; 91 ATR 810 Shord v Federal Commissioner of Taxation (2017) 253 FCR 157 Warren v Coombes (1979) 142 CLR 531