The Buddhist Society of Western Australia Inc v Commissioner of Taxation (No 2) [2021] FCA 1363
TAXATION – appeal from a taxation decision under Pt IVC of the Taxation Administration Act 1953 (Cth) (TAA) – where the taxpayer has the burden of proving that the decision ‘should not have been made or should have been differently’ – whether that burden can be discharged by tendering the record of information that was before the Commissioner – where no other evidence led – consideration of the nature of the appeal right conferred by s 14ZZ of the TAA
TAXATION – judicial review of a taxation decision under the Administrative Decisions (Judicial Review) Act 1977 (Cth) – decision to revoke the taxpayer’s status as a Deductible Gift Recipient under subdiv 30-BA of Income Tax Assessment Act 1997 (Cth) – whether the taxpayer maintained a public fund solely for the purpose of the acquisition, construction and maintenance of a building used as a school – consideration of the ‘ordinary meaning’ of the word ‘school’ – Cromer Golf Club Ltd v Downs (1973) 47 ALJR 219 applied
Full decision here
Comments