Commissioner of Taxation v Moignard [2015] FCA 143

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Moignard [2015] FCA 143 Citation: Commissioner of Taxation v Moignard [2015] FCA 143

Appeal from: Moignard and Commissioner of Taxation [2014] AATA 342

Parties: COMMISSIONER OF TAXATION v STEPHEN MOIGNARD

File number: SAD 162 of 2014

Judge: WHITE J

Date of judgment: 3 March 2015

Catchwords: TAXATION – appeal from decision of Administrative Appeals Tribunal (AAT) that trust income was not part of taxpayer's assessable income pursuant to ss 97 and 101 of Income Tax Assessment Act 1936 (Cth) because taxpayer had not been presently entitled to that income – whether AAT misconstrued or misapplied ss 97 and 101 – whether AAT failed to address issues or make necessary findings of fact in determining present entitlement – whether AAT erred in having reliance on subsequent conduct of trustee – whether AAT misapplied or reversed onus of proof imposed on taxpayer by s 14ZZK of Taxation Administration Act 1953 (Cth) – whether taxpayer bore burden of establishing actual tax liability before AAT ADMINISTRATIVE LAW – Administrative Appeals Tribunal – whether reasons sufficient

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) s 43(2B), 44 Income Tax Assessment Act 1936 (Cth) ss 97, 101, 166, 167, 170 Taxation Administration Act 1953 (Cth) ss 14ZV, 14ZZK

Cases cited: Beringer Blass Wine Estates Ltd v Geographical Indications Committee [2002] FCAFC 295, (2002) 125 FCR 155 Carlisle Homes Pty Ltd v Barrett Property Group Pty Ltd [2009] FCAFC 31 Case V85 (1988) 1 ATC 589 Colonial First State Investments Ltd v Commissioner of Taxation [2011] FCA 16; (2011) 192 FCR 298 Commissioner of Taxation v Bamford [2010] HCA 10; (2010) 240 CLR 481 Commissioner of Taxation v Dalco (1990) 168 CLR 614 Copperart Pty Ltd v Federal Commissioner of Taxation (1993) 26 ATR 327 East Finchley Pty Ltd v Federal Commissioner of Taxation (1989) 90 ALR 457 Epov v Commissioner of Taxation [2007] FCAFC 139; (2007) 244 ALR 334 Federal Commissioner of Taxation v Australia and New Zealand Savings Bank Limited (1994) 181 CLR 466 Federal Commissioner of Taxation v Vegners (1989) 90 ALR 547 Gauci v Commissioner of Taxation (1975) 135 CLR 81 George v Federal Commissioner of Taxation (1952) 86 CLR 183 Harmer v Federal Commissioner of Taxation (1991) 173 CLR 264 Hussain v Minister for Foreign Affairs [2008] FCAFC 128; (2008) 169 FCR 241 McCormack v Commissioner of Taxation (1979) 143 CLR 284 Minister for Immigration and Multicultural Affairs v Yusuf [2001] HCA 30; (2001) 206 CLR 323 Mulherin v Commissioner of Taxation [2013] FCAFC 115 Repatriation Commission v Hill [2002] FCAFC 192; (2002) 69 ALD 581 Repatriation Commission v O'Brien (1985) 155 CLR 422 Sullivan v Department of Transport (1978) 20 ALR 323 TelePacific Pty Ltd v Commissioner of Taxation [2005] FCA 158; (2005) 218 ALR 85