Assad and Commissioner of Taxation (Taxation)

Mr Tarik Assad sought review by the Tribunal of the Commissioner of Taxation's objection decision, which disallowed Mr Assad's objections against the cancellation of his Australian Business Number (ABN) and Goods and Services Tax (GST) registration. The Commissioner had also issued amended GST assessments for various periods between October 2017 and July 2021. Mr Assad contended that he was a sole trader carrying on an enterprise and that the Commissioner's actions were unwarranted.

The Tribunal was required to determine whether Mr Assad was carrying on an enterprise during the relevant periods, whether he was likely to carry on an enterprise for at least 12 months thereafter, and whether the GST assessments issued by the Commissioner were excessive. The onus was on Mr Assad to prove that he was carrying on an enterprise and that the assessments were incorrect.

The Tribunal found that Mr Assad had not provided sufficient reliable evidence to persuade it that he was carrying on an enterprise during the relevant periods or that he intended to do so in the foreseeable future. Consequently, the Tribunal affirmed the Commissioner's decision to cancel Mr Assad's ABN and GST registrations. Furthermore, the Tribunal concluded that Mr Assad had failed to discharge the onus of proving that the GST assessments were excessive, and therefore, those assessments were also affirmed.