Hadzic v Commissioner of Taxation

• 1. Taxation
  2. › Income tax
  3. › Assessment
  4. › Default assessment
  5. › Objection to assessment
  6. › Review by Administrative Appeals Tribunal
  7. › Burden of proof on taxpayer
  8. › Whether deposits constituted assessable income
  9. › Whether taxpayer discharged onus of proving assessment excessive
  10. › Income Tax Assessment Act 1936 (Cth), ss 166, 167, 175A
• 1. Administrative Law
  2. › Apprehended bias
  3. › Administrative tribunal
  4. › Private conversations between decision-maker and staff during adjournments
  5. › Whether audio recordings of private conversations admissible
  6. › Whether fair-minded lay observer might reasonably apprehend bias
  7. › Whether preliminary views expressed by decision-maker constitute prejudgment
• 1. Administrative Law
  2. › Judicial review
  3. › Appeal on question of law from Administrative Appeals Tribunal
  4. › Construction of Tribunal's reasons
  5. › Whether reasons to be read fairly as a whole
  6. › Administrative Appeals Tribunal Act 1975 (Cth), s 44
• 1. Evidence
  2. › Admissibility
  3. › Audio recordings of decision-maker's private conversations
  4. › Whether public policy precludes admission
  5. › Whether Wentworth v Rogers distinguishable
  6. › Evidence Act 1995 (Cth), ss 55, 56

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