Hart v Commissioner of Taxation [2018] FCAFC 61

INCOME TAX – appeal by taxpayer from objection decision disallowing objections to notice of assessment and notice of amended assessment – where Commissioner determined two amounts should have been included in applicant’s taxable income for the 1997 income year – applicant taxpayer was a principal of a law firm and specialised in taxation law – whether first amount should have been included in taxpayer’s assessable income per ss 95A(1), 97 and 101 and/or Pt IVA of the Income Tax Assessment Act 1936 (Cth) – whether the second amount should have been included in taxpayer’s assessable income per Pt IVA. Click here.