Commissioner of Taxation v Bosanac [2021] FCAFC 158

Federal Court of Australia

Commissioner of Taxation v Bosanac [2021] FCAFC 158 Appeal from: Commissioner of Taxation v Bosanac (No 7) [2021] FCA 249

File number: WAD 82 of 2021

Judgment of: KENNY, DAVIES AND THAWLEY JJ

Date of judgment: 31 August 2021

Catchwords: EQUITY – presumption of advancement – purchase of property by husband and wife – title registered in wife's name only – whether presumption of advancement is qualified by statements in Trustees of Property of Cummins (a bankrupt) v Cummins (2006) 227 CLR 278 – whether presumption of advancement is rebutted – where property intended as matrimonial home – where both spouses contributed equally to purchase through joint loan accounts – where husband assumed significant liability under mortgage over the property – inference husband acquired 50% beneficial interest raised on the facts – inference supported by subsequent conduct – held: presumption of advancement rebutted

Cases cited: Actors & Announcers Equity Association of Australia v Fontana Films Proprietary Limited (1982) 150 CLR 169 Aldi Foods Pty Ltd v Moroccanoil Israel Ltd (2018) 261 FCR 301 Black Uhlans Inc v New South Wales Crime Commission [2002] NSWSC 1060 Branir Pty Ltd v Owston Nominees (No 2) Pty Ltd (2001) 117 FCR 424 Calverley v Green (1984) 155 CLR 242 Carr v Baker (1936) 36 SR (NSW) 301 Cassimatis v Australian Securities and Investments Commission (2020) 275 FCR 533 Charles Marshall Pty Ltd v Grimsley (1956) 95 CLR 353 Commissioner of Taxation v Bosanac (No 7) [2021] FCA 249 Nelson v Nelson (1995) 184 CLR 538 Scott v Pauly (1917) 24 CLR 274 The Trustees of the Property of Cummins (a bankrupt) v Cummins (2006) 227 CLR 278 Warren v Coombes (1979) 142 CLR 531