Haritos v Commissioner of Taxation [2014] FCA 96

FEDERAL COURT OF AUSTRALIA

Haritos v Commissioner of Taxation [2014] FCA 96 Citation: Haritos v Commissioner of Taxation [2014] FCA 96

Appeal from: Confidential v Commissioner of Taxation [2013] AATA 112

Parties: GEORGE HARITOS and ALEX KYRITSIS v COMMISSIONER OF TAXATION

File number(s): VID 235 of 2013

Judge(s): PAGONE J

Date of judgment: 20 February 2014 Corrigendum: 25 February 2014

Catchwords: TAXATION – s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) appeal from the Administrative Appeals Tribunal – income tax assessments under ss 167(b), 167(c) and 170(1) of the Income Tax Assessment Act 1936 (Cth) – extension of time to file notice of objection to competency of appeal – appeal not competent – whether amended notice of appeal raised questions of law – Tribunal's decision based on whether taxpayers discharged burden of proof by proving "actual taxable income" to establish excessiveness of assessment under s 167 – whether Tribunal failed in its duty of providing procedural fairness to the taxpayers.

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) ss 39(1), 44(1) Evidence Act 1995 (Cth) s 69(2) Federal Court Rules 2011 (Cth) rr 1.39, 33.12(2)(b), 33.30(1) Income Tax Assessment Act 1936 (Cth) ss 6(1), 44(1), 166, 167(b), 167(c), 170(1), 264 Income Tax Assessment Act 1997 (Cth) s 109C(3) Taxation Administration Act 1953 (Cth) ss 14ZZ, 14ZZK(b)(i), 284-75, 298-30

Cases cited: 3D Scaffolding Pty Ltd v Commissioner of Taxation [2009] FCAFC 75 Australian Telecommunications Corporation v Lambroglou (1990) 12 AAR 515 Bell v Federal Commissioner of Taxation [2012] FCA 1042 Clements v Independent Indigenous Advisory Committee (2003) 131 FCR 28 Commissioner of Taxation v Rigoli [2013] FCA 784 Comcare v Etheridge (2006) 149 FCR 522 Federal Commissioner of Taxation v Blakely (1981) 82 CLR 388 Federal Commissioner of Taxation v Dalco (1990) 168 CLR 614 Gashi v Federal Commissioner of Taxation (2013) 209 FCR 301 HBI Health Funds Inc v Minister for Health and Ageing (2006) 149 FCR 291 Hudson v Minister for Immigration and Citizenship (2012) 126 ALD 40 Minister for Aboriginal Affairs v Peko-Wallsend Ltd (1986) 162 CLR 24 Minister for Immigration and Citizenship v Li (2012) 202 FCR 387 Minister for Immigration and Citizenship v SZMDS (2010) 240 CLR 611 Minister for Immigration and Multicultural Affairs v Al-Miahi (2001) 65 ALD 141 Minister for Immigration and Multicultural Affairs v Yusuf (2001) 206 CLR 323 SZOOR v Minister for Immigration and Citizenship (2012) 202 FCR 1 Mobil Oil Australia Pty Ltd v Federal Commissioner of Taxation (1963) 113 CLR 475 Mulherin v Commissioner of Taxation [2013] FCAFC 113 Osland v Secretary to the Department of Justice (2010) 241 CLR 320 Rawson Finances v Commissioner of Taxation [2013] FCAFC 26 Tisdall v Webber (2011) 193 FCR 260 TNT Skypack International (Aust) Pty Ltd v Federal Commissioner of Taxation (1988) 82 ALR 175 Wilson Finances Pty Ltd v Commissioner of Taxation [2012] FCAFC 26