Commissioner of Taxation v Bogiatto [2020] FCA 1139

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Bogiatto [2020] FCA 1139 File number: NSD 1839 of 2018

Judge: THAWLEY J

Date of judgment: 7 August 2020

Catchwords: TAXATION – whether respondents engaged in conduct that resulted in them or another entity being a promoter of tax exploitation schemes in breach of s 290-50(1) of Sch 1 of the Taxation Administration Act 1953 (Cth) – where over 20 alleged tax exploitation schemes involving 14 taxpayers – where taxpayers made research and development claims under Div 355 of the Income Tax Assessment Act 1997 (Cth) – whether respondents were promoters within the meaning of s 290-60(1) of Sch1 – whether there were tax exploitation schemes within the meaning of s 290-65(1) of Sch 1 – whether respondents received scheme benefits within the meaning of s 284-150(1) of Sch 1 – meaning of tax evasion in s 290-55(6) of Sch 1 – contraventions of s 290-50(1) of Sch 1 established in respect of schemes involving 13 taxpayers – applications regarding some contraventions statute barred

Legislation: Evidence Act 1995 (Cth) s 140 Income Tax Assessment Act 1936 (Cth) ss 222C, 226K, 262A, 318 Income Tax Assessment Act 1997 (Cth) ss 355-5, 355-25, 355-30, 355-35, 355-100, 355-705, 960-100, 995-1 Industry Research and Development Act 1986 (Cth) ss 27A, 27B, 27D, 27J, 28C Judiciary Act 1903 (Cth) s 39B Taxation Administration Act 1953 (Cth) s 3AA, Sch 1 ss 255-1, 284-15, 284-150, 290-5, 290-50, 290-55, 290-60, 290-65 Tax Laws Amendment (Improvements to Self Assessment) Act (No. 1) 2005 (Cth) Federal Court Rules 2011 (Cth) rr 1.34, 10.42, 10.43, 10.44, 10.49 Tax Laws Amendment (2005 Measure No. 6) Bill 2005 (Cth) Tax Laws Amendment (2006 Measures No. 1) Bill 2006 (Cth)