Buzadzic v Commissioner of Taxation [2023] FCA 954

Federal Court of Australia

Buzadzic v Commissioner of Taxation [2023] FCA 954 Appeal from: Buzadzic and Commissioner of Taxation (Taxation) [2021] AATA 4820

File number: VID 38 of 2022

Judgment of: MOSHINSKY J

Date of judgment: 16 August 2023

Catchwords: TAXATION – appeal on question of law from the Administrative Appeals Tribunal – assessment under s 167 of the Income Tax Assessment Act 1936 (Cth) – whether the Tribunal applied the wrong test for burden of proof – whether the Tribunal made findings of fact or reached conclusions that were unreasonable – whether the Tribunal misconstrued or misapplied s 6-5 of the Income Tax Assessment Act 1997 (Cth) – whether the Tribunal misconstrued or misapplied the "fraud or evasion" provision – whether the Tribunal failed to afford the applicant procedural fairness

Legislation: Administrative Appeals Tribunal Act 1975 (Cth), s 44 Corporations Act 2001 (Cth), s 1305 Evidence Act 1995 (Cth), s 164 Income Tax Assessment Act 1936 (Cth), ss 109RB, 167, 170, 262A Income Tax Assessment Act 1997 (Cth), s 6-5 Tax Administration Act 1953 (Cth), s 14ZZK, Sch 1, ss 284-75, 284-90, 284-220

Cases cited: Binetter v Federal Commissioner of Taxation [2016] FCAFC 163; 249 FCR 534 Bosanac v Federal Commissioner of Taxation [2019] HCA 41; 374 ALR 425 Bosanac v Federal Commissioner of Taxation [2019] FCAFC 116; 267 FCR 169 Brown v Federal Commissioner of Taxation [2001] FCA 596; 47 ATR 178 Denver Chemical Manufacturing Co v Commissioner of Taxation (NSW) [1949] HCA 25; 79 CLR 296 Evans v Federal Commissioner of Taxation (1988) 19 ATR 1784 Federal Commissioner of Taxation v Cassaniti [2018] FCAFC 212; 266 FCR 385 Federal Commissioner of Taxation v McNeil [2007] HCA 5; 229 CLR 656 Federal Commissioner of Taxation v Montgomery [1999] HCA 34; 198 CLR 639 Federal Commissioner of Taxation v Ross [2021] FCA 766; 174 ALD 77 Federal Commissioner of Taxation v Stone [2005] HCA 21; 222 CLR 289 Haritos v Federal Commissioner of Taxation [2015] FCAFC 92; 233 FCR 315 Henderson v Queensland [2014] HCA 52; 255 CLR 1 Hines v Federal Commissioner of Taxation (1952) 5 AITR 305 Imperial Bottleshops Pty Ltd v Federal Commissioner of Taxation [1991] FCA 352; 22 ATR 148 Minister for Immigration and Border Protection v SZVFW [2018] HCA 30; 264 CLR 541 Minister for Immigration and Citizenship v Li [2013] HCA 18; 249 CLR 332 Neat Holdings Pty Ltd v Karajan Holdings Pty Ltd [1992] HCA 66; 67 ALJR 170 Nguyen v Federal Commissioner of Taxation [2018] FCA 1420; 265 FCR 355 Osland v Secretary to the Department of Justice [2010] HCA 24; 241 CLR 320 Plaintiff M1/2021 v Minister for Home Affairs [2022] HCA 17; 400 ALR 417 Price Street Professional Centre Pty Ltd v Federal Commissioner of Taxation [2007] FCA 345; 66 ATR 1 Repatriation Commission v O'Brien [1985] HCA 10; 155 CLR 422 Sharp Corporation of Australia Pty Ltd v Collector of Customs [1995] FCA 707; 59 FCR 6 Waterford v Commonwealth [1987] HCA 25; 163 CLR 54 Weyers v Federal Commissioner of Taxation [2006] FCA 818; 63 ATR 268