Rigoli v Commissioner of Taxation [2015] FCA 803

FEDERAL COURT OF AUSTRALIA

Rigoli v Commissioner of Taxation [2015] FCA 803 Citation: Rigoli v Commissioner of Taxation [2015] FCA 803

Appeal from: Re Rigoli and Commissioner of Taxation [2015] AATA 169

Parties: LITTLE JOE RIGOLI v COMMISSIONER OF TAXATION

File number: VID 212 of 2015

Judge: PAGONE J

Date of judgment: 7 August 2015

Catchwords: ADMINISTRATIVE LAW – appeal from decision of Administrative Appeals Tribunal – whether appeal incompetent – whether appeal raised question of law – evidence to be considered by Tribunal – Tribunal not required to go beyond material produced by parties and conduct own investigation INCOME TAX – default assessment – where taxpayer failed to lodge tax returns – expert report prepared for Commissioner to determine financial affairs of partnership of which taxpayer was partner – whether taxpayer able to rely on expert report to establish that assessment excessive – burden of proof on taxpayer – whether Tribunal erred in not finding that taxpayer could rely on expert report to establish taxable income – probative value of expert report

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) s 44 Income Tax Assessment Act 1936 (Cth) ss 92, 167 Taxation Administration Act 1953 (Cth) s 14ZZK(b)

Cases cited: Commissioner of Taxation v Glennan (1999) 90 FCR 538 Commissioner of Taxation v Rigoli [2013] FCA 784 Gashi v Commissioner of Taxation (2015) 209 FCR 301 Haritos v Commissioner of Taxation [2015] FCAFC 92 Minister for Immigration and Ethnic Affairs v Wu Shan Liang (1996) 185 CLR 259 Minister for Immigration and Multicultural Affairs v Yusuf (2001) 206 CLR 323 Re Rigoli and Commissioner of Taxation [2012] AATA 757 Re Rigoli and Commissioner of Taxation [2015] AATA 169 Rigoli v Commissioner of Taxation [2014] FCAFC 29 Rawson Finances Pty Ltd v Commissioner of Taxation (2013) 296 ALR 307