Federal Court of Australia
Federal Court of Australia
Commissioner of Taxation v Tan [2024] FCA 406 Appeal from: PQBZ v Commissioner of Taxation (Taxation) [2023] AATA 2984 (10 August 2023)
File number: QUD 389 of 2023
Judgment of: DERRINGTON J
Date of judgment: 4 April 2024
Date of publication of reasons: 23 April 2024
Catchwords: TAXATION – appeal from decision of the Administrative Appeals Tribunal – where parties agreed that decision should be remitted for rehearing – whether the taxpayer should be permitted to adduce further evidence on remittal
Legislation: Administrative Appeals Tribunal Act 1975 (Cth)
Cases cited: Commissioner of Taxation v Ross (2021) 174 ALD 77 Condon v Commissioner of Taxation [2023] FCA 561 Gashi v Commissioner of Taxation (2013) 209 FCR 301 Morales v Minister for Immigration & Ethnic Affairs (1995) 60 FCR 550 Rigoli v Commissioner of Taxation (2014) 141 ALD 529
Division: General Division
Registry: Queensland
National Practice Area: Taxation
Number of paragraphs: 17
Date of hearing: 4 April 2024
Counsel for the Applicant: Ms A Wheatley KC with Ms C Conway
Solicitor for the Applicant: Hall & Wilcox
Counsel for the Respondent: Ms D Skennar KC with Ms F Chen
Solicitor for the Respondent: Morgan Conley Solicitors
ORDERS QUD 389 of 2023
BETWEEN: COMMISSIONER OF TAXATION Applicant
AND: JUSTIN CHONG SEN TAN Respondent
AND BETWEEN: JUSTIN CHONG SEN TAN Cross-Claimant
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