Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
David Cassaniti v Commissioner of Taxation [2010] FCA 641
Citation: David Cassaniti v Commissioner of Taxation [2010] FCA 641
Parties: DAVID SALVATORE CASSANITI v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
File number: NSD 2489 of 2005
Judge: EDMONDS J
Date of judgment: 24 June 2010
Catchwords: INCOME TAX – withholding payments being salary or wages – what constitutes the withholding of an amount from salary or wages paid to an individual as an employee under the Pay As You Go (PAYG) withholding system in Pt 2-5 of Sch 1 to the Taxation Administration Act 1953 (Cth) (TAA) – whether, by virtue of s 18-15(1), the applicant is entitled to a credit for amounts said to be withheld from salary or wages said to be paid to him – whether quantification of the credit on a notice of assessment is part of the process of the assessment and so a particular of the assessment protected by s 177(1) of the Income Tax Assessment Act 1936 (Cth) (ITAA 36) or merely a particular of the statement of account between the applicant and the Commissioner.
HELD: The applicant is entitled to a credit by virtue of s 18-15(1) of Sch 1 to the TAA but only for the amounts actually withheld from the payments of salary or wages actually paid to the applicant.
HELD: The quantification of the credit on a notice of assessment is not a particular of the assessment and is not protected by s 177(1) of the ITAA 36.
Legislation: Taxation Administration Act 1953 (Cth) Pt 2-5 of Sch 1, s 18‑15(1) Income Tax Assessment Act 1936 (Cth)s 177(1), Div 2 of Pt VI Income Tax Assessment Act 1997 (Cth) s 995-1 Income Tax Assessment Act 1947 (Cth)s 221H Income Tax Assessment Act (No. 2) 1947 (Cth)ss 221H, 221Q Income Tax Rates Act 1986 (Cth) Evidence Act 1995 (Cth) Income Tax Regulations 1936 (Cth) Taxation Laws Amendment Bill (No. 3) 1995 (Cth) Explanatory Memorandum to the Income Tax Assessment Bill 1947 (Cth) cl 30 Explanatory Memorandum to the Taxation Laws Amendment Bill (No. 3) 1995 (Cth)
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