Bosanac v Commissioner of Taxation [2019] FCAFC 116 (15 July 2019) (Greenwood, Burley and Colvin JJ)


Catchwords:


INCOME TAX – appeal by taxpayer from decision of primary judge dismissing appeal from objection decision disallowing objections to notices of amended assessment – where taxpayer lodged no returns for a number of years – where returns when lodged showed nil or negligible income – consideration of the nature of an appeal under s 14ZZ Tax Administration Act 1953 (Cth) – where onus on taxpayer to prove that the assessment the subject of the objection decision was excessive – whether concession by Commissioner was sufficient basis upon which the Court could reach conclusion about taxpayer’s income – where taxpayer did not demonstrate the nature and extent of his income – where taxpayer failed to discharge the onus – whether primary judge erred in characterising taxpayer’s wealth as considerable – leave to raise a ground alleging statutory double jeopardy not before the primary judge refused – whether primary judge erred in assessment of penalty as to taxpayer’s level of culpability – consideration of s 284-220 of Sch 1 of the Tax Administration Act – whether a penalty and a 20% uplift could be imposed on taxpayer at the same time – appeal dismissed