Carr v Commissioner of Taxation [2017] FCA 1486

FEDERAL COURT OF AUSTRALIA

Carr v Commissioner of Taxation [2017] FCA 1486 File number: NSD 1626 of 2016

Judge: BROMWICH J

Date of judgment: 8 December 2017

Catchwords: TAXATION – appeal from a decision of the Administrative Appeals Tribunal under s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) – where Commissioner had made default assessments of the applicant's income tax liability – where the Tribunal affirmed the Commissioner's decision to disallow the applicant's objections – whether there was no evidence or it was not open for the Tribunal to find that the Commissioner had no record of the applicant having lodged the relevant tax returns – whether the Tribunal failed to exercise jurisdiction by overlooking evidence of the applicant as to the lodgment of the tax returns – where the applicant claims not to have been aware until the hearing of the onus he faced under s 167 of the Income Tax Assessment Act 1936 (Cth) in the review by the Tribunal – whether the Tribunal denied the applicant a reasonable opportunity to make his case by failing to advise the applicant that it would be a matter for him to apply for an adjournment

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) s 39(1), 44 Income Tax Assessment Act 1936 (Cth) s 167 Taxation Administration Act 1953 (Cth) ss 8C(1)(a), 14ZZK(b)(i)

Cases cited: Agius v Commissioner of Taxation [2015] FCA 707 Commissioner of Taxation v Glennan [1999] FCA 297; 90 FCR 538 Commissioner of Taxation v Rigoli [2013] FCA 784; 95 ATR 94 Federal Commissioner of Taxation v Australia and New Zealand Savings Bank Limited (1994) 181 CLR 466 Federal Commissioner of Taxation v Dalco (1990) 168 CLR 614 George v Federal Commissioner of Taxation (1952) 86 CLR 183 Haritos v Federal Commissioner of Taxation [2015] FCAFC 92; 233 FCR 315 Rawson Finances Pty Ltd v Commissioner of Taxation [2013] FCAFC 26; 133 ALD 39; 296 ALR 307 Re Minister for Immigration and Multicultural Affairs; Ex parte Lam [2003] HCA 6; 214 CLR 1 Sullivan v Department of Transport (1978) 20 ALR 323 Zappia v Commissioner of Taxation [2017] FCAFC 185