Bosanac v Commissioner of Taxation [2018] FCA 946


INCOME TAX – appeal by taxpayer from objection decision disallowing objections to notices of amended assessment – whether applicant discharged onus of proving impugned assessments were excessive

ADMINISTRATIVE LAW – where Commissioner excluded applicant from “Project DO IT” initiative – challenge to validity of the resulting amended assessments and assessments of shortfall penalty pursuant to s 39B of the Judiciary Act 1903 (Cth) – whether reliance upon this initiative was justiciable in Pt IVC tax appeals. Click here