Wang v Commissioner of Taxation [2024] FCA 585

Federal Court of Australia

Wang v Commissioner of Taxation [2024] FCA 585 Appeal from: Wang and Commissioner of Taxation (Taxation) [2023] AATA 2962

File number(s): NSD 1112 of 2023

Judgment of: PERRY J

Date of judgment: 4 June 2024

Catchwords: TAXATION – where the Administrative Appeals Tribunal affirmed the Commissioner of Taxation's decision not to allow the applicant's objection to a default assessment issued pursuant to s 167 of the Income Tax Assessment Act 1936 (Cth) – where the default assessment was made applying the asset betterment methodology – whether the applicant could satisfy the burden of proof in s 14ZZK(b)(I) of the Taxation Administration Act 1953 (Cth) by establishing errors in the default assessment – whether Tribunal erred in applying the "all or nothing" approach – no error in the Tribunal's approach ADMINISTRATIVE LAW – where the applicant was not cross-‍examined by the Commissioner on various issues and no contrary evidence was led on those issues– whether Tribunal erred in not accepting the applicant's evidence allegedly in breach of the rule in Browne v Dunn (1893) 6 R 67 – where the applicant had adequate notice of the Commissioner's position ADMINISTRATIVE LAW – whether Tribunal failed to give adequate reasons as required by s 43(2B) of the Administrative Appeals Tribunal Act 1975 (Cth) – whether Tribunal erred in failing to give due weight to corroborative evidence – whether question of law raised by alleged failure by the Tribunal to receive documents into evidence – where alleged errors based on applicant's erroneous approach to the burden of proof – where errors invited merits review – application dismissed