Agius v Commissioner of Taxation [2015] FCA 707

FEDERAL COURT OF AUSTRALIA

Agius v Commissioner of Taxation [2015] FCA 707 Citation: Agius v Commissioner of Taxation [2015] FCA 707

Appeal from: Agius and Commissioner of Taxation [2014] AATA 854

Parties: ROBERT AGIUS v COMMISSIONER OF TAXATION

File number: NSD 1327 of 2014

Judge: GRIFFITHS J

Date of judgment: 14 July 2015

Catchwords: TAXATION – appeal from the Administrative Appeals Tribunal ('Tribunal') – where the appellant had lodged objections to default assessments under s 167 of the Income Tax Assessment Act 1936 (Cth) – whether the Tribunal failed to apply the relevant tests in concluding that the appellant's income had an Australian source – whether there was evidence to support the Tribunal's findings that the appellant received amounts other than in the categories identified by the appellant – whether the Tribunal misconstrued the appellant's burden of proof under s 14ZZK of the Tax Administration Act 1953

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) s 44 Income Tax Assessment Act 1936 (Cth) s 44(1), 92(1)(b), 128D, 167, 190(b) Income Tax Assessment Act 1997 (Cth) s 6-5, 6-5(3), 995-1 Taxation Administration Act 1953 (Cth) s 14ZZK

Cases cited: Agius and Commissioner of Taxation [2014] AATA 854 Australian Broadcasting Tribunal v Bond [1990] HCA 33; (1990) 170 CLR 321 Commissioner of Taxation v Glennan [1999] FCA 297; (1999) 90 FCR 538 Dalco v Commissioner of Taxation (1988) 88 ATC 4131 Dalco v Federal Commissioner of Taxation (1988) 82 ALR 669 Esquire Nominees Ltd v Federal Commissioner of Taxation [1937] HCA 67; (1973) 129 CLR 177 Federal Commissioner of Taxation v Dalco [1990] HCA 3; (1990) 168 CLR 164 Federal Commissioner of Taxation v French [1957] HCA 73; (1957) 98 CLR 398 Federal Commissioner of Taxation v Mitchum [1965] HCA 23; (1965) 113 CLR 401 Commissioner of Taxation v Rigoli [2013] FCA 784 George v Federal Commissioner of Taxation [1952] HCA 21; (1952) 86 CLR 183 Haritos v Commissioner of Taxation [2015] FCAFC 92 Kumagai Gumi Company Ltd v Federal Commissioner of Taxation [1999] FCA 235; (1990) 90 FCR 274 Ma v Federal Commissioner of Taxation [1992] FCA 359; (1992) 37 FCR 225 May v Military Rehabilitation and Compensation Commission [2015] FCAFC 93 Nathan v Federal Commissioner of Taxation [1918] HCA 45; (1918) 25 CLR 183 Rigoli v Commissioner of Taxation [2014] FCAFC 29; (2014) 141 ALD 529 Tariff Reinsurances Limited v The Commissioner of Taxes (Victoria) [1938] HCA 21; (1938) 59 CLR 194 Trautwein v Federal Commissioner of Taxation [1936] HCA 77; (1936) 56 CLR 63 Waterford v Commonwealth [1987] HCA 25; (1987) 163 CLR 54 Watson v Commissioner of Taxation 1930 HCA 28; [1930] 44 CLR 94