Young v Commissioner of Taxation [2012] FCA 1098

FEDERAL COURT OF AUSTRALIA

Young v Commissioner of Taxation [2012] FCA 1098 Citation: Young v Commissioner of Taxation [2012] FCA 1098

Parties: WARWICK RAYMOND YOUNG v DEPUTY COMMISSIONER OF TAXATION

File number: NSD 1224 of 2011

Judge: EDMONDS J

Date of judgment: 10 October 2012

Corrigendum: 11 October 2012

Catchwords: TAXATION – whether applicant entitled under s 18-15(1) of Sch 1 to the Taxation Administration Act 1953 (Cth) to credits for amounts contended to have been withheld from withholding payments contended to have been made to the applicant as an employee or director of a company – no evidence of what, if any, withholding payments were actually made to the applicant by the company – no evidence of any amounts having been withheld from withholding payments contended to have been made to the applicant – documentation relied upon and deposed by the applicant to show gross salary, PAYG withheld and net payments made to the applicant by the company, lack contemporaneity and provenance and do not prove applicant's contentions Held: Amended application dismissed.

Legislation: Judiciary Act 1903 (Cth) s 39B(1A) Taxation Administration Act 1953 (Cth) Sch 1: ss 10-5(1), 12-35, 12-40, 18-15

Cases cited: Cassaniti v Commissioner of Taxation (2010) 186 FCR 480 cited

Date of hearing: 15 August 2012

Place: Sydney

Division: GENERAL DIVISION

Category: Catchwords

Number of paragraphs: 32

Counsel for the Applicant: Mr C Catt

Counsel for the Respondent: Ms SM Foda

Solicitor for the Respondent: Australian Taxation Office Legal Services Branch