Commissioner of Taxation v Liang [2025] FCAFC 4

Federal Court of Australia

Commissioner of Taxation v Liang [2025] FCAFC 4 Appeal from: Liang v Commissioner of Taxation [2024] FCA 535

File number(s): VID 516 of 2024

Judgment of: PERRAM, WHEELAHAN and HESPE JJ

Date of judgment: 31 January 2025

Catchwords: TAXATION – appeal from single judge decision quashing decision of the Administrative Appeals Tribunal to affirm objection decision made by Commissioner – where amount of unexplained deposits received by a trust assessed as ordinary income – where taxpayers' evidence that the deposits were loans or equity contributions from taxpayers' parents was rejected by the Tribunal – whether taxpayers discharged their onus of proof under s 14ZZK of the Taxation Administration Act 1953 (Cth)

Legislation: Administrative Appeals Tribunal Act 1976 (Cth) s 44 Income Tax Assessment Act 1936 (Cth) s 97 Income Tax Assessment Act 1997 (Cth) s 6-25 Taxation Administration Act 1953 (Cth) s 14ZZK

Cases cited: Commissioner of Taxation v McNeil [2007] HCA 5; 229 CLR 656 Commissioner of Taxation v Montgomery [1999] HCA 34; 198 CLR 639 Commissioner of Taxation v The Myer Emporium Ltd [1987] HCA 18; 163 CLR 199 Elsey v Commissioner of Taxation [1969] HCA 48; 121 CLR 99 Federal Commissioner of Taxation v Dalco [1990] HCA 3; 168 CLR 614 Gauci v Federal Commissioner of Taxation [1975] HCA 54; 135 CLR 81 GP International Pipecoaters Pty Ltd v Commissioner of Taxation [1990] HCA 25; 170 CLR 124 Krew v Commissioner of Taxation (1971) 45 ALJR 324 Macmine Pty Ltd v Commissioner of Taxation (1979) 53 ALJR 362 McCormack v Federal Commissioner of Taxation [1979] HCA 18; 143 CLR 284 Western Gold Mines (NL) v Commissioner of Taxation [1938] HCA 5; 59 CLR 729