Binetter v Deputy Commissioner Of Taxation [2013] HCATrans 32

In *Binetter v Deputy Commissioner of Taxation* [2013] HCATrans 32, the High Court of Australia considered an appeal by Mr Binetter against a decision of the Federal Court of Australia. The dispute concerned the Commissioner of Taxation's assessment of additional income tax and penalties against Mr Binetter.

The primary legal issue before the High Court was whether the Federal Court had erred in its interpretation and application of section 260-5 of Schedule 1 to the *Taxation Administration Act 1953* (Cth). This section relates to the Commissioner's power to make default assessments and the circumstances under which such assessments are valid. Specifically, the court had to determine if the Federal Court had correctly found that the Commissioner had discharged the onus of proof required by that section when making the default assessment against Mr Binetter.

Bell and Gageler JJ dismissed the application for special leave to appeal. Their Honours found no error of law in the Federal Court's decision. The reasoning focused on the evidence before the Federal Court and the established principles regarding the Commissioner's powers under section 260-5. The High Court concluded that the Federal Court had correctly applied the relevant legal tests and that there was no basis to interfere with its findings of fact or law.

The application for special leave to appeal was dismissed.