Cameron and Commissioner of Taxation

[2014] AATA 499

---

Cameron, Ian
and Commissioner of Taxation

Tribunal:

Member: Mr P W Taylor SC, Senior Member

Subject References:
TAXATION AND REVENUE
income tax
amended assessments disallowed PAYG credit claims
jurisdiction of Tribunal
penalty
whether to remit
decisions affirmed

Legislative References:
Income Tax Assessment Act 1936 - 6; 175A
Taxation Administration Act 1953 - 14ZZ; 12-35; 12-40; 15-10; 16-5; 16-20; 16-70; 16-75; 16-150; 16-153; 16-155; 16-170; 18-15; 284-75; 284-80; 284-90; 298-20

Case References:
Cassaniti v Commissioner of Taxation - [2010] FCA 641; (2010) 186 FCR 480
Constantinidis v Federal Commissioner of Taxation - (2004) 55 ATR 348
Derry v Peek - (1889) 14 App Cas 337
Federal Commissioner of Taxation v Ryan - (1998) 82 FCR 345
Perdikaris v Deputy Commissioner of Taxation - [2008] FCAFC 186; (2008) 172 FCR 412
Re Beiruti and Commissioner of Taxation - [2013] AATA 634; (2013) 138 ALD 380
Re Taxpayer and Commissioner of Taxation - [2014] AATA 106
Shawinigan Ltd v Vokins & Co Ltd - [1961] 1 WLR 1206
Vallance v R - (1961) 108 CLR 56

Other References:
Taxation Ruling TR 2011/5 Income Tax: objections against income tax assessments

Hearing date: 2 June 2014
Decision date: 9 July 2014

Melbourne

---

The decisions under review are affirmed.