Bosanac v Commissioner of Taxation [2019] FCAFC 116

FEDERAL COURT OF AUSTRALIA

Bosanac v Commissioner of Taxation [2019] FCAFC 116 Appeal from: Bosanac v Commissioner of Taxation [2018] FCA 946

File number: WAD 317 of 2018

Judges: GREENWOOD, BURLEY AND COLVIN JJ

Date of judgment: 15 July 2019

Catchwords: INCOME TAX - appeal by taxpayer from decision of primary judge dismissing appeal from objection decision disallowing objections to notices of amended assessment - where taxpayer lodged no returns for a number of years - where returns when lodged showed nil or negligible income - consideration of the nature of an appeal under s 14ZZ Tax Administration Act 1953 (Cth) - where onus on taxpayer to prove that the assessment the subject of the objection decision was excessive - whether concession by Commissioner was sufficient basis upon which the Court could reach conclusion about taxpayer's income - where taxpayer did not demonstrate the nature and extent of his income - where taxpayer failed to discharge the onus - whether primary judge erred in characterising taxpayer's wealth as considerable - leave to raise a ground alleging statutory double jeopardy not before the primary judge refused - whether primary judge erred in assessment of penalty as to taxpayer's level of culpability - consideration of s 284-220 of Sch 1 of the Tax Administration Act - whether a penalty and a 20% uplift could be imposed on taxpayer at the same time - appeal dismissed

Legislation: Evidence Act 1995 (Cth) s 50 Income Tax Assessment Act 1936 (Cth) ss 166, 167, 170, 175, 175A, 190 Judiciary Act 1903 (Cth) s 39B Tax Administration Act 1953 (Cth) ss 8ZE, 14ZL, 14ZQ, 14ZU, 14ZV, 14ZVC, 14ZY, 14ZZ, 14ZZO, 14ZZP, 14ZZQ, Schedule 1 s 284-220(1)(c) Tax Laws Amendment (2010 Measures No 1) Act 2010 (Cth)