Nugawela v Deputy Commissioner of Taxation

[2017] WASCA 9

Western Australia Court of Appeal

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Interrogate

Catchwords

1. Practice and Procedure
2. › Appeals
3. › Extension of time
4. › Springing order
5. › Non-compliance
6. › Whether appeal has reasonable prospect of success
1. Practice and Procedure
2. › Summary judgment
3. › Tax recovery proceedings
4. › Whether arguable defence raised
5. › Conclusive evidence provisions
6. › Taxation Administration Act 1953 (Cth), s 350-10, sch 1
1. Taxation
2. › Income tax
3. › Recovery of tax debts
4. › Default assessments
5. › Conclusive evidence of assessment
6. › Whether production of notice of assessment conclusive in recovery proceedings despite lodgement of objection
7. › Taxation Administration Act 1953 (Cth), s 350-10, sch 1, Pt IVC
1. Taxation
2. › Income tax
3. › Validity of assessments
4. › Default assessments under s 167
5. › Whether assessments 'plucked from the air'
6. › Income Tax Assessment Act 1936 (Cth), s 167

Quick Take

The conclusive evidence effect of s 350-10 of Schedule 1 to the TAA in tax recovery proceedings is not displaced by the lodgement of an objection or tax return; it is only displaced in proceedings under Part IVC on a review or appeal (i.e., proceedings in the AAT or Federal Court under s 14ZZ). A subsequent reduction in the assessed amount following lodgement of tax returns does not give rise to an inference that the original default assessments were not properly made.