Kajewski v Commissioner of Taxation [2003] FCA 258

FEDERAL COURT OF AUSTRALIA

Kajewski v Commissioner of Taxation [2003] FCA 258 APPEAL - nature of appeal to Federal Court under s 14ZZ the Taxation Administration Act 1953 (Cth) - Commissioner's power to issue amended assessment under s 170(2)(a) where avoidance of tax by taxpayer due to fraud or evasion by tax agent Taxation Administration Act 1953 (Cth) s 14ZZ(c) Income Tax Assessment Act 1936 (Cth) s 51(1) Builders Licensing Board v Sperway Constructions (Syd) Pty Ltd (1976) 135 CLR 616 Re Coldham; ex parte Brideson (No 2) (1990) 170 CLR 267 Poletti v Deputy Federal Commissioner of Taxation (1994) 94 ATC 4,639 Federal Commissioner of Taxation v Australia and New Zealand Savings Bank Limited (1994) 181 CLR 466 Deputy Commissioner of Taxation v Richard Walter Pty Limited (1995) 183 CLR 168 Trautwein v Federal Commissioner of Taxation (1936) 56 CLR 63 Danmark Pty Ltd v Federal Commissioner of Taxation (1944) 7 ATD 333 McCormack v Federal Commissioner of Taxation (1979) 143 CLR 284 s 14ZZP Kolotex Hosiery (Australia) Pty Ltd v Federal Commissioner of Taxation (1975) 132 CLR 535 Avon Downs Proprietary Limited v Federal Commissioner of Taxation (1949) 78 CLR 353 House v R (1936) 55 CLR 499 Federal Commissioner of Taxation v Brian Hatch Timber Co (Sales) Pty Limited (1972) 128 CLR 28 Amway of Australia Pty Ltd v Federal Commissioner of Taxation (1998) 158 ALR 652 Merrill Lynch International (Australia) Ltd v Commissioner of Taxation (2001) 191 ALR 420 Australasian Jam Company Proprietary Limited v Federal Commissioner of Taxation (1953) 88 CLR 23 Denver Chemical Manufacturing Company v Commissioner of Taxation (New South Wales) (1949) 79 CLR 296 Colonial Mutual Life Assurance Society Limited v The Producers and Citizens Co-Operative Assurance Company of Australia Limited (1931) 46 CLR 41 Federal Commissioner of Taxation v Turner (1984) 73 FLR 24 Zeta Force Pty Ltd v Commissioner of Taxation (1998) 84 FCR 70