Uratoriu v Commissioner of Taxation [2010] FCA 1157

FEDERAL COURT OF AUSTRALIA

Uratoriu v Commissioner of Taxation [2010] FCA 1157 Citation: Uratoriu v Commissioner of Taxation [2010] FCA 1157

Parties: LUCIANO URATORIU v COMMISSIONER OF TAXATION KATHLEEN BETTY CLAPP v COMMISSIONER OF TAXATION

File numbers: WAD 242 of 2007WAD 243 of 2007

Judge: MCKERRACHER J

Date of judgment: 27 October 2010

Catchwords: INCOME TAX - appeal from objection decision of Commissioner - payments made to applicant by corporations allegedly as repayment of loans and not as wages or deemed dividends - alleged that payment to Commissioner made in respect of company tax liabilities and not in satisfaction of director penalties - when a penalty is due and collectable TAXATION - capital gains tax - applicant sought to increase cost base to include legal costs of defending his title and other costs EVIDENCE - evidence in support of appeals gravely inadequate - witnesses unreliable - no adequate explanation of documentary evidence provided - documentary evidence manufactured for the purposes of the proceedings

Legislation: Income Tax Assessment Act 1936 (Cth) ss 167, 264, 222AOB, 222AOC, 222AOE, 222AOG Income Tax Assessment Act 1997 (Cth) ss 110.25, 121.20 Taxation Administration Act 1953 (Cth) ss 14ZZ(a), 14ZZK, 14ZZO(b)(i)

Cases cited: Commissioner of Taxation v Dalco (1990) 168 CLR 614 Danmark Pty Ltd v Commissioner of Taxation (Cth) (1944) 7 ATD 333 Davies v Uratoriu; Davies v Residential Tenancies Tribunal and ANOR (1995) 6 BPR 13,917 Jones v Dunkel (1959) 101 CLR 298 Trautwein v Commissioner of Taxation (Cth); R v Commissioner of Taxation (Cth); Trautwein, Ex p (1936) 56 CLR 63 Uratoriu v Davies [1994] NSWRT 55