Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Kocharyan v Commissioner for Taxation [2015] FCA 13 Citation: Kocharyan v Commissioner for Taxation [2015] FCA 13
Appeal from: Confidential v Commissioner of Taxation [2014] AATA 32
Parties: ARMENAK KOCHARYAN v COMMISSIONER OF TAXATION
File number: VID 102 of 2014
Judge: JESSUP J
Date of judgment: 27 January 2015
Catchwords: TAXATION – Income tax – Appeal from Administrative Appeals Tribunal on questions of law – Relevance of taxpayer's failure to sign declaration authorising agent to lodge tax return to validity of return – Relevance to validity of assessment – Service of amended assessments – Whether required to be done at taxpayer's preferred address – Onus of proof of receipt or non-receipt of amended assessments – Time limit for amendment of assessment – Scheme – What constitutes purpose of obtaining scheme benefit in absence of operation of anti-avoidance provision – Whether such a purpose could exist where scheme wrongly relied on to claim deduction
Legislation: Administrative Appeals Tribunal Act 1975 (Cth) s 44 Income Tax Assessment Act 1936 (Cth) ss 161A, 164, 170, 175, 177 Income Tax Assessment Act 1997 (Cth) ss 8-1, 995-1 Taxation Administration Act 1953 (Cth) s 14ZZK, Sch 1 ss 284-150, 286-75, 388-50, 388‑70, 388-75
Date of hearing: 6 October 2014
Place: Melbourne
Division: GENERAL DIVISION
Category: Catchwords
Number of paragraphs: 24
Counsel for the Applicant: The applicant appeared in person
Counsel for the Respondent: S Linden
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