Raffaele, T. v. Deputy Commissioner of Taxation [1994] FCA 781

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UUDGMENT No. sand 3!» IY

eonenececsoncel ecsccesees

INCOME TAX - assessment of income - appeal from a decision of the Deputy Commissioner of Taxation on an objection to an amended assessment - whether

taxpayer satisfied onus of proof of showing that assessment excessive - no point of principle.

Taxation Administration Act 1953 (Cth) - s 14ZZO(b)

Federal Commissioner of Taxation v. Dalco (1990) 168 CLR 614

TINA RAFFAELE v O No NG 198 of 1993

Davies J. 25 October 1994

Sydney

RECEIVED 26 OCT 1994

FEDERAL COURT OF AUSTRALIA

PRINCIPAL REGISTRY

INTHE FEDERAL COURT OF AUSTRALIA Ww. W, Y ) No NG 198 of 1993 ) GENERAL DIVISION ) BETWEEN: TINA RAFFAELE Applicant AND: DEPUTY COMMISSIONER OF TAXATION Respondent Coram: Davies J. Date: 25 October 1994 Place: Sydney MINUTES OF ORDER THE COURT ORDERS THAT: The application be dismissed with costs. NOTE: Settlement and entry of orders is dealt with in Order 36 of the Federal

Court Rules.

IN_THE FEDERAL COURT OF AUSTRALIA) y ) NEW SOUTH WALES DISTRICT REGISTRY ) No NG 198 of 1993 ) GENERAL DIVISION ) BETWEEN TINA RAFFAELE Applicant AND: DEPUTY COMMISSIONER OF TAXATION Respondent Coram: Davies J. Date: 25 October 1994 Place: Sydney REASONS FOR JUDGMENT

This is an appeal from a decision of the Deputy Commussioner of Taxation on an objection lodged by the applicant, Tina Raffaele, to an amended assessment of

income tax in respect of the year ended 30 June 1990.

At the hearing, Mrs Raffaele appeared for herself. She was assisted by her husband. Mr D V McGovern of counsel appeared for the Commissioner of Taxation. During most of the interlocutory stages of these proceedings Mrs Raffaele had been represented by a solicitor, first, Mr D M Carbone of Clapm & Carbone and, later, Mr R Bartalesi of Nescis Solicitors. The affidavit sworn by Mrs Raffaele in support of her case was filed by Mr Bartalesi as also was Mrs Raffaele's statement of facts, issues