Mulherin v Commissioner of Taxation

• 1. Income Tax
  2. › Assessment
  3. › Assessment under s 167
  4. › Onus of proof on taxpayer challenging assessment
  5. › Whether taxpayer must prove actual taxable income
  6. › Whether showing error in Commissioner's assessment sufficient
  7. › Income Tax Assessment Act 1936 (Cth), ss 166, 167
• 1. Administrative Law
  2. › Administrative Appeals Tribunal
  3. › Appeal on question of law
  4. › Requirements for competent appeal
  5. › Whether questions raised are pure questions of law
  6. › Administrative Appeals Tribunal Act 1975 (Cth), s 44
• 1. Administrative Law
  2. › Administrative Appeals Tribunal
  3. › Procedure
  4. › Discretion to refuse evidence by video link or on commission
  5. › Whether refusal denied procedural fairness
  6. › Whether Tribunal's discretion miscarried
  7. › Administrative Appeals Tribunal Act 1975 (Cth), ss 33(1), 35A, 39(1)
• 1. Income Tax
  2. › Residence
  3. › Whether taxpayer resident of Australia in relevant year of income
  4. › Ordinary concepts of residence
  5. › Onus of proof
  6. › Income Tax Assessment Act 1936 (Cth), s 6(1)

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