Mark Robertson KC (leading Mr J Byrne) represented the respondent, instructed by Macpherson Kelley Lawyers.
This case concerned an appeal by the Commissioner of Taxation from a decision allowing the Respondent’s objection to amended income tax assessments. The primary judge had found that deposits exceeding $30 million received by the Respondent from a Vanuatu family business were non-taxable gifts made by his sister out of family loyalty and cultural obligation.
The Full Court allowed the appeal, holding that the primary judge failed to properly evaluate significant documentary evidence and inconsistencies in the witnesses’ accounts. The Full Court concluded that the Respondent had not discharged his onus of proof under s 14ZZO of the Taxation Administration Act 1953 (Cth) in demonstrating that the assessments were excessive, and restored the assessments, subject to a conceded reduction of approximately $1.16 million.
The judgment can be read by clicking here
