Carr and Commissioner of Taxation (Taxation)

The Administrative Appeals Tribunal considered a dispute between Mr. Carr and the Commissioner of Taxation concerning default income tax assessments issued to Mr. Carr.

The primary legal issue before the Tribunal was whether Mr. Carr had discharged his onus of proving that the default assessments issued by the Commissioner were excessive for the relevant income tax years. This required determining if Mr. Carr had provided sufficient evidence to establish his actual taxable income.

Deputy S E Frost P reasoned that Mr. Carr had failed to demonstrate that his income was limited to the specific sources he identified, namely his employment with Fermiscan, director's fees from REL, cattle sales, and agistment fees. Furthermore, even if the Tribunal had accepted those sources as exhaustive, it was unable to place a reliable figure on the income derived from them or on Mr. Carr's total taxable income. Consequently, Mr. Carr had not discharged the burden of proving the assessments were excessive.

The Tribunal affirmed the objection decisions of the Commissioner.