THE KING AND THE COMMISSIONER OF TAXATION V. WILLIAM BARBER THOMPSON

THE KING AND THE COMMISSIONER OF TAXATION V. WILLIAM BARBER THOMPSON

The defendant wilfully understated his income for the period from 1st July 1941 to 30th June 1942, as evidenced by his own bookkeeping. The court is empowered under s.230 to impose penalties for such conduct.

Parties
Plaintiff: The King; Plaintiff: Commissioner of Taxation; Defendant: William Barber Thompson
Jurisdiction
Australia
Judgment Date
12 July 1944
Procedural Posture
Taxation Prosecution / Motion for Judgment
Outcome
judgment for the plaintiffs
Legal Topics
Income Tax Understatement, Tax Penalty
Tax Law Income Tax Understatement Tax Penalty

Case Brief

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Parties

The King

Plaintiff

Commissioner of Taxation

Plaintiff

William Barber Thompson

Defendant

Procedural Posture

Taxation Prosecution / Motion for Judgment

Legal Issues

  1. 1 Whether the defendant wilfully understated his income in tax returns
  2. 2 Whether penalties should be imposed under s.230 of the Income Tax Assessment Act

Ratio Decidendi

The defendant wilfully understated his income for the period from 1st July 1941 to 30th June 1942, as evidenced by his own bookkeeping. The court is empowered under s.230 to impose penalties for such conduct.

Court Disposition

judgment for the plaintiffs

Orders

  • Declaration in terms of the first prayer of the Statement of Claim
  • Defendant to pay a penalty of £500