Federal Court of Australia
Federal Court of Australia
Youssef v Commissioner of Taxation (Appeal) [2024] FCA 1154 Appeal from: QQRK v Commissioner of Taxation [2023] AATA 3493
File number: NSD 1430 of 2024
Judgment of: PERRAM J
Date of judgment: 4 October 2024
Catchwords: INCOME TAX – where substantial deposits not included in applicants' tax returns – where Commissioner assessed deposits as income – where applicants said deposits were referable to gambling and sought to prove maximum taxable income from other sources – whether onus of proof satisfied under s 14ZZK of the Taxation Administration Act 1953 (Cth)
Legislation: Administrative Appeals Tribunal Act 1975 (Cth) ss 43, 44(1) Taxation Administration Act 1953 (Cth) s 14ZZK(b)(i)
Cases cited: Browne v Dunn (1893) 6 R 67 Haritos v Federal Commissioner of Taxation [2015] FCAFC 92; 233 FCR 315 Imperial Bottle Shops v Commissioner of Taxation (Cth) (1991) 22 ATR 148; 91 ATC 4546 Ma v Federal Commissioner of Taxation (1992) 37 FCR 225; 23 ATR 485 Masterton Homes Pty Ltd v Palm Assets Pty Ltd [2009] NSWCA 234; 261 ALR 382
Division: General Division
Registry: New South Wales
National Practice Area: Taxation
Number of paragraphs: 37
Date of hearing: 9 September 2024
Counsel for the Applicants: Mr D McLure SC with Mr K Josifoski and Mr J Nolan
Solicitor for the Applicants: Fortis Law
Counsel for the Respondent: Mr R Jedrzejczyk
Solicitor for the Respondent: Australian Government Solicitor
ORDERS NSD 1430 of 2024
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