McPartland v Commissioner of Taxation [2023] FCA 1260

Federal Court of Australia

McPartland v Commissioner of Taxation [2023] FCA 1260 Appeal from: McPartland v Commissioner of Taxation [2022] AATA 686

File number: SAD 70 of 2022

Judgment of: CHARLESWORTH J

Date of judgment: 20 October 2023

Catchwords: TAXATION – appeal from decision of Administrative Appeals Tribunal on a question of law – Tribunal upholding an Objection Decision in relation to default assessments made under s 167 of the Income Tax Assessment Act 1936 (Cth) – Tribunal misunderstanding and failing to resolve two issues raised by the taxpayers – failures amounting to errors of law – taxpayers having onus to show that the assessments were excessive and what the assessed amounts ought to have been – material before the Tribunal material incapable of discharging the taxpayers' onus – no utility in remittal to the Tribunal – appeal dismissed

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) s 44 Income Tax Assessment Act 1936 (Cth) ss 166, 167, 190 Taxation Administration Act 1953 (Cth) ss 14AAK, 14ZZ, 14ZZK

Cases cited: Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 Bosanac v Commissioner of Taxation [2019] HCA 41; 374 ALR 425 Commissioner of Taxation v Ross (2021) 174 ALD 77 Dennis Willcox Pty Ltd v Commissioner of Taxation (Cth) (1988) 79 ALR 267 Federal Commissioner of Taxation v Dalco (1990) 168 CLR 614 Gashi v Federal Commissioner of Taxation (2013) 209 FCR 301 Ma v Commissioner of Taxation (1992) 37 FCR 225 McPartland v Commissioner of Taxation [2022] AATA 686 Rigoli v Federal Commissioner of Taxation (2014) 141 ALD 529 Waraich v Minister for Home Affairs (2021) 286 FCR 45 Waterford v Commonwealth (1987) 163 CLR 54