Metricon Qld Pty Ltd v Chief Commissioner of State revenue (no.2) [2016] NSWSC 332
31-3-16 / Mark Robertson KC — Tax
Whether the primary production use of the lands is the dominant use of the lands — whether comparison required by s 10AA(3) of a primary production use with other uses is confined to a comparison with other physical uses of the land. Mark Robertson QC appeared for the Plaintiff.
Whether use of documents by the Commissioner which were said to be privileged constituted conscious maladministration for purposes of ss 175 and 177 of the Income Tax Assessment Act 1936 (Cth). Mark Robertson QC appeared for the Plaintiff.
Onus of proof – Commissioner’s power to amend income tax assessments at any time under s 170(1) item 5 Income Tax Assessment Act 1936 (Cth) after forming opinion that there had been fraud or evasion
Consideration of the construction and operation of Division 207 (“Effect of receiving a franked distribution”) of Part 36 of the Income Tax Assessment Act 1997 (Cth)
