Federal Court of Australia
Federal Court of Australia
Buzadzic v Commissioner of Taxation [2024] FCAFC 50 Appeal from: Buzadzic v Commissioner of Taxation [2023] FCA 954
File number(s): VID 709 of 2023
Judgment of: BROMWICH, ABRAHAM AND MCEVOY JJ
Date of judgment: 17 April 2024
Catchwords: TAXATION – where primary judge dismissed an appeal from the Administrative Appeals Tribunal affirming Commissioner of Taxation's decision to disallow objections upon the basis of fraud or evasion, and to impose substantial penalties and shortfall interest charges – no error on the part of the primary judge established – leave refused to run an additional ground of appeal not run before the primary judge – appeal dismissed with costs
Legislation: Administrative Appeals Tribunal Act 1975 (Cth) s 44(1) Australian Charities and Not‑for‑profits Commission (Consequential and Transitional) Act 2012 (Cth) Taxation Administration Act 1953 (Cth) ss 14ZZ, 14ZZK(b)(i), Sch 1, ss 284-75, 284-90(1) Income Tax Assessment Act 1936 (Cth) ss 166, 167 Income Tax Assessment Act 1997 (Cth) Div 7A)
Cases cited: Bosanac v Federal Commissioner of Taxation [2019] HCA 41; 374 ALR 425 Buzadzic and Commissioner of Taxation (Taxation) [2021] AATA 4820 Buzadzic v Commissioner of Taxation [2023] FCA 954 Denver Chemical Manufacturing Co v Commissioner of Taxation (NSW) (1949) 79 CLR 296 Federal Commissioner of Taxation v Cassaniti [2018] FCAFC 212; 266 FCR 385 Federal Commissioner of Taxation v Ross [2021] FCA 766; 174 ALD 77 Gashi v Commissioner of Taxation [2013] FCAFC 30; 209 FCR 301 Haritos v Federal Commissioner of Taxation [2015] FCAFC 92; 233 FCR 315 Minister for Immigration and Border Protection v MZYTS [2013] FCAFC 114; 230 FCR 431 Minister for Immigration and Border Protection v SZVFW [2018] HCA 30; 264 CLR 541 Minister for Immigration and Citizenship v Li [2013] HCA 18; 249 CLR 332 Neat Holdings Pty Ltd v Karajan Holdings Pty Ltd [1992] HCA 66; 67 ALJR 170 Trautwein v Federal Commissioner of Taxation (1936) 56 CLR 63
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