Bosanac v Commissioner of Taxation [2019] HCA 41

Bosanac v Commissioner of Taxation [2019] HCA 41

The application should be dismissed because the appeal was properly against the Objection Decision relating to the Amended Assessments; the plaintiff failed to demonstrate that the assessments were excessive, and the Commissioner was not bound to reduce the 2009 assessment by $600,000 without sufficient evidence of true taxable income. Jurisdictional arguments did not affect the outcome, and discretionary reasons justified refusal of relief.

Parties
Plaintiff: Vlado Bosanac; First Defendant: Commissioner of Taxation of the Commonwealth of Australia; Second Defendant: Second defendant; Third Defendant: Third defendant
Jurisdiction
Australia
Judgment Date
22 November 2019
Procedural Posture
Application for Constitutional or Other Writ (certiorari, Mandamus) / Final Judgment in High Court Following Hearing and After Appeal Process
Outcome
Application dismissed
Legal Topics
Income Tax Assessment, Taxation Objections, Jurisdictional Error, Judicial Review, Burden of Proof
Taxation Administrative Law Income Tax Assessment Taxation Objections Jurisdictional Error Judicial Review Burden of Proof

Case Brief

Summary, issues, holding and outcome

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Parties

Vlado Bosanac

Plaintiff

Commissioner of Taxation of the Commonwealth of Australia

First Defendant

Second defendant

Second Defendant

Third defendant

Third Defendant

Procedural Posture

Application for Constitutional or Other Writ (certiorari, Mandamus) / Final Judgment in High Court Following Hearing and After Appeal Process

Legal Issues

  1. 1 Whether appeal was properly conceived as against Amended Assessments or Further Amended Assessments
  2. 2 Whether primary judge and Full Court misconceived jurisdiction and thereby committed jurisdictional error
  3. 3 Whether the Commissioner was bound to reduce the 2009 further amended assessment by $600,000

Ratio Decidendi

The application should be dismissed because the appeal was properly against the Objection Decision relating to the Amended Assessments; the plaintiff failed to demonstrate that the assessments were excessive, and the Commissioner was not bound to reduce the 2009 assessment by $600,000 without sufficient evidence of true taxable income. Jurisdictional arguments did not affect the outcome, and discretionary reasons justified refusal of relief.

Court Disposition

Application dismissed

Orders

  • Application dismissed
  • Plaintiff pay the defendants' costs of the application to this Court