Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Bai v Commissioner of Taxation (No 2) [2015] FCA 1083 Citation: Bai v Commissioner of Taxation (No 2) [2015] FCA 1083
Parties: TAO BAI v COMMISSIONER OF TAXATION
File number: NSD 2091 of 2013
Judge: RARES J
Date of judgment: 8 October 2015
Cases cited: Bai v Commissioner of Taxation [2015] FCA 973 May v Military Rehabilitation and Compensation Commission (2015) 322 ALR 330 Minister for Immigration and Multicultural Affairs v Wang (2003) 215 CLR 518
Date of hearing: Heard on the papers
Date of last submissions: 1 October 2015
Place: Sydney
Division: GENERAL DIVISION
Category: No catchwords
Number of paragraphs: 9
Counsel for the Applicant: Mr M Robertson QC with Ms L McBride
Counsel for the Respondent: Mr BC Kasep
Solicitor for the Respondent: Australian Taxation Office
IN THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY GENERAL DIVISION NSD 2091 of 2013
BETWEEN: TAO BAI
Applicant
AND: COMMISSIONER OF TAXATION
Respondent
JUDGE: RARES J DATE OF ORDER: 8 OCTOBER 2015 WHERE MADE: SYDNEY
THE COURT ORDERS THAT:
1. The appeal be allowed. 2. The decision of Administrative Appeals Tribunal (the Tribunal) dated 29 August 2013 be set aside to the extent that the Tribunal decided that the amended assessment for the financial year ended 30 June 2005 was not excessive. 3. So much of the application for review as relates to the question whether the amended assessment for the financial year ended 30 June 2005 was excessive by reason that there was no fraud or evasion within the meaning of item 5 of the table to s 170(1) of the Income Tax Assessment Act 1936 (Cth), be remitted to the Tribunal, differently constituted, for hearing and determination according to law consistent with the Court's reasons for judgment published on 3 September 2015 and 8 October 2015. 4. The respondent pay the applicant's costs of the appeal as agreed or taxed, save that each party bear its own costs in relation to the notices to produce. Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.
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