Michael May appeared for the applicant, instructed by Cooper Grace Ward.
The applicant asserted his reliance on his accountant to prepare his tax returns when not accounting for income in both AU and UK jurisdictions. The central issues were whether the accountant was sufficiently informed, and whether the applicant had discharged the burden of proving the respondent should not have been satisfied that the taxation shortfalls were due to evasion. The Administrative Review Tribunal set aside the decision under review and, in substitution, allowed in full the applicant’s objection against the assessments of income tax and administrative penalties.
The judgment can be read by clicking here
