Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Hua-Aus Pty Ltd v Commissioner of Taxation [2010] FCA 341 Citation: Hua-Aus Pty Ltd v Commissioner of Taxation [2010] FCA 341
Appeal from: Hua-Aus Pty Ltd and Commissioner of Taxation [2008] AATA 1033
Parties: HUA-AUS PTY LTD v COMMISSIONER OF TAXATION
File number: NSD 195 of 2009
Judge: EDMONDS J
Date of judgment: 14 April 2010
Catchwords: GOODS AND SERVICES TAX – assessment of GST net amount for period pursuant to s 105-5 of Sch 1 to the Taxation Administration Act 1953 (Cth) – construction and application of s 14ZZK of Taxation Administration Act as to burden of proof – whether evidence of taxpayer should be accepted as discharging onus where credit is not impugned and there is otherwise no adverse credit finding – whether taxpayer denied procedural fairness by not availing itself of all procedural opportunities. HELD: Taxpayer bears the onus of proving that an assessment is excessive; taxpayer discharged onus of proof where there were no adverse findings of credit and taxpayer's evidence provided a reasonable explanation for the existence of moneys; no denial of procedural fairness.
Legislation: Taxation Administration Act 1953 (Cth) A New Tax System (Goods and Services Tax) Act 1999 (Cth) Income Tax Assessment Act 1936 (Cth)
Cases cited: Danmark Pty Ltd v Federal Commissioner of Taxation; Forestwood Pty Ltd v Federal Commissioner of Taxation (1944) 7 ATD 333 applied Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd (2008) 237 CLR 473 cited Federal Commissioner of Taxation v Dalco (1990) 168 CLR 614 cited Federal Commissioner of Taxation v Munro (1997) 97 ATC 5041 cited Gauci v Federal Commissioner of Taxation (1975) 135 CLR 81 cited Ma v Commissioner of Taxation (1992) 37 FCR 225 applied Macmine Pty Ltd v Federal Commissioner of Taxation (1979) 24 ALR 217 cited McCormack v Federal Commissioner of Taxation (1978) 143 CLR 284 applied Trautwein v Federal Commissioner of Taxation (1936) 56 CLR 63 applied Vu v Federal Commissioner of Taxation 2006 ATC 4387 cited
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