Lee v Commissioner of Taxation [1962] HCA 35

Lee v Commissioner of Taxation [1962] HCA 35

Because the taxpayer had fully and truly disclosed all material facts and the Commissioner, through his officers, elected to assess on the figures in the taxpayer's return while marking the return for later review when the partnership return was attached, the later amendment after examination of the partnership return was not made to correct a mistake of fact under s. 170 (3). It was an amendment of an assessment made provisionally in the sense that it was always intended to be amended if the partnership return showed the taxpayer's return was incorrect.

Jurisdiction
Australia
Procedural Posture
Taxation Appeal by Case Stated / Case Stated by Kitto J. to the High Court After the Board of Review Dismissed the Taxpayer's Appeal Against an Amended Assessment
Outcome
Appeal allowed; question in case stated answered No.
Legal Topics
['amended Assessments' 'mistake of Fact' 'partnership Income' 'full and True Disclosure' 'income Tax Assessment Act']
['taxation Law'] ['amended Assessments' 'mistake of Fact' 'partnership Income' 'full and True Disclosure' 'income Tax Assessment Act']

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 1 Authorities cited 2 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Procedural Posture

Taxation Appeal by Case Stated / Case Stated by Kitto J. to the High Court After the Board of Review Dismissed the Taxpayer's Appeal Against an Amended Assessment

Legal Issues

  1. 1 ['Whether upon the stated facts it can or must be found that the amended assessment was made to correct a mistake of fact within s. 170 (3) of the Income Tax Assessment Act.']

Ratio Decidendi

Because the taxpayer had fully and truly disclosed all material facts and the Commissioner, through his officers, elected to assess on the figures in the taxpayer's return while marking the return for later review when the partnership return was attached, the later amendment after examination of the partnership return was not made to correct a mistake of fact under s. 170 (3). It was an amendment of an assessment made provisionally in the sense that it was always intended to be amended if the partnership return showed the taxpayer's return was incorrect.

Court Disposition

Appeal allowed; question in case stated answered No.

Orders

  • ['Question in case stated answered No.' "The respondent Commissioner to pay the appellant taxpayer's costs of the case stated."]