Mark Robertson KC (with Mr N Hanna) appeared for the applicant, instructed by Small Myers Hughes.
This appeal concerned the construction of s 170 (10AA) of the Income Tax Assessment Act 1936 (Cth), and whether this section empowered the respondent (the Commissioner of Taxation) to amend two notices of assessment more than two years after they were issued to the applicant. The Court considered firstly whether s 170 (10AA) authorises the issuance of the Amended 2020 Assessment, secondly, whether the existence of the Original 2020 Assessment can preclude the Commissioner from amending the Original 2019 Assessment on the basis of the known “true facts”, and thirdly, whether the Commissioner is able to assess the same taxpayer twice. The Court held that the appeal be dismissed, with the parties to be heard on the question of costs.
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