Gashi v Commissioner of Taxation [2012] FCA 638

FEDERAL COURT OF AUSTRALIA

Gashi v Commissioner of Taxation [2012] FCA 638 Citation: Gashi v Commissioner of Taxation [2012] FCA 638

Parties: RASIM GASHI v COMMISSIONER OF TAXATION and MANUELA GASHI V COMMISSIONER OF TAXATION

File numbers: VID 972 of 2010 VID 973 of 2010

Judge: JESSUP J

Date of judgment: 22 June 2012

Catchwords: TAXATION – Income Tax – Taxpayers who had lodged no returns or limited returns assessed by Commissioner by reference to apparent net increase in their assets – Whether taxpayers had discharged burden of proving what their taxable incomes were – Whether sufficient for them to find fault with Commissioner's calculations. TAXATION – Income Tax – Penalties – Whether false statement made by taxpayer or agent in intentional disregard of legislation – Whether same basis of penalty as in a previous accounting period – Whether affected by circumstance that assessments for multiple years made at same time.

Legislation: Excise Act 1901 (Cth) s 117 Income Tax Assessment Act 1936 (Cth) ss 163B, 166A, 167, 226G, 226H, 226I, 226J Income Tax Assessment Act 1997 (Cth) s 6-5(1) Taxation Administration Act 1953 (Cth) ss 14ZZO, Sched 1, 284-75, 284-90, 284-220

Cases cited: Commissioner of Taxation v Dalco (1990) 168 CLR 614 Darrell Lea Chocolate Shops Pty Ltd v Commissioner of Taxation (1996) 72 FCR 175 Stokes v Federal Commissioner of Taxation (1996) 136 ALR 632 Trautwein v Federal Commissioner of Taxation (1936) 56 CLR 63)