Mark Robertson KC (leading John Fickling and Greg Antipas) appeared for the applicant, instructed by N. Panos & Associates.
By way of summary, the applicant sought summary judgment against the Commissioner of Taxation in an appeal from an objection decision. The Court dismissed the application and allowed the Commissioner to amend the appeal statement to specify the taxation law said to have been intentionally disregarded by the applicant. In doing so, Perry J reasoned that the proceeding raised novel and important questions as to the imposition of administrative penalties, involved numerous factual issues to be tried, concerned a significant amount of money, and that the Commissioner’s position was arguable. The Court also found that the applicant had not discharged his onus of proving either that the amended assessments were excessive or that the shortfall amount did not result from the intentional disregard of a taxation law.
The judgment can be read by clicking here
