Nguyen v CofT – upheld AAT’s application of Binetter decision – making the ‘amendment’ and ‘penalty’ decisions effectively unchallengeable – without satisfying onus on the substantive liability

The Federal Court has confirmed that the onus is on the taxpayer to prove that there is no fraud or evasion. The taxpayer challenged an AAT decision (Nguyen and FCT [2016] AATA 1041) that the taxpayer had failed to discharge her burden under s 14ZZK(b)(i) of the TAA of showing that amended assessments for the 2008,…

Board of Tax’s Consultation Paper on new ‘residency’ rules for individuals – Primary (count the days) Test; Secondary (5 factor Australian ties) Test & various ‘integrity’ approaches – none great

In May 2016, the Board commenced a self-initiated review of the current individual tax residency rules. In the course of it’s inquiries, the Board spoke to English taxing authorities (HMRC) about their experience (see Tax Technical articles: FOI notes of HMRC call, Tax Month article on FOI document). It found that that the current individual tax…