Goldsworthy and Commissioner of Taxation (Taxation)

This matter concerned an appeal by Mr Goldsworthy against amended income tax assessments issued by the Commissioner of Taxation for the 2012 income year. The Commissioner had assessed Mr Goldsworthy’s taxable income at $703,758, and subsequently at $2,377,470.86, after identifying significant unexplained deposits into Mr Goldsworthy’s bank accounts. The Commissioner also assessed administrative penalties and a shortfall interest charge. Mr Goldsworthy contended that these deposits were loans from a third party and his parents, and therefore not assessable income.

The primary legal issue before the Administrative Appeals Tribunal was whether Mr Goldsworthy had discharged his onus of proof to demonstrate that the Commissioner's amended assessments were excessive and to establish what his actual taxable income should have been for the 2012 income year. The Tribunal was required to determine if Mr Goldsworthy had provided sufficient evidence and submissions to prove that the disputed amounts were loans and, more broadly, to establish his correct taxable income.

The Tribunal noted that, as the Commissioner had not confined the issues in dispute, Mr Goldsworthy bore the burden of proving his actual taxable income for the relevant year, not merely that the deposits were loans. The Tribunal found that Mr Goldsworthy had not adduced sufficient evidence or made submissions to discharge this burden. Consequently, the Tribunal affirmed the Commissioner's decision.