Kocharyan v Commissioner for Taxation

FEDERAL COURT OF AUSTRALIA

Kocharyan v Commissioner for Taxation [2015] FCA 13

Citation:	Kocharyan v Commissioner for Taxation [2015] FCA 13
Appeal from:	Confidential v Commissioner of Taxation [2014] AATA 32
Parties:	ARMENAK KOCHARYAN v COMMISSIONER OF TAXATION
File number:	VID 102 of 2014
Judge:	JESSUP J
Date of judgment:	27 January 2015
Catchwords:	TAXATION – Income tax – Appeal from Administrative Appeals Tribunal on questions of law – Relevance of taxpayer’s failure to sign declaration authorising agent to lodge tax return to validity of return – Relevance to validity of assessment – Service of amended assessments – Whether required to be done at taxpayer’s preferred address – Onus of proof of receipt or non-receipt of amended assessments – Time limit for amendment of assessment – Scheme – What constitutes purpose of obtaining scheme benefit in absence of operation of anti-avoidance provision – Whether such a purpose could exist where scheme wrongly relied on to claim deduction
Legislation:	Administrative Appeals Tribunal Act 1975 (Cth) s 44 Income Tax Assessment Act 1936 (Cth) ss 161A, 164, 170, 175, 177 Income Tax Assessment Act 1997 (Cth) ss 8-1, 995-1 Taxation Administration Act 1953 (Cth) s 14ZZK, Sch 1 ss 284‑150, 286-75, 388-50, 388‑70, 388-75
Date of hearing:	6 October 2014
Place:	Melbourne
Division:	GENERAL DIVISION
Category:	Catchwords
Number of paragraphs:	24
Counsel for the Applicant:	The applicant appeared in person
Counsel for the Respondent:	S Linden
Solicitor for the Respondent:	ATO Dispute Resolution

IN THE FEDERAL COURT OF AUSTRALIA
VICTORIA DISTRICT REGISTRY
GENERAL DIVISION	VID 102 of 2014

ON APPEAL FROM THE ADMINISTRATIVE APPEALS TRIBUNAL

BETWEEN:	ARMENAK KOCHARYAN Applicant
AND:	COMMISSIONER OF TAXATION Respondent

JUDGE:	JESSUP J
DATE OF ORDER:	27 JANUARY 2015
WHERE MADE:	MELBOURNE

THE COURT ORDERS THAT:

1.The application be dismissed.

2.The applicant pay the respondent’s costs.

Note:    Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.

IN THE FEDERAL COURT OF AUSTRALIA
VICTORIA DISTRICT REGISTRY
GENERAL DIVISION	VID 102 of 2014

ON APPEAL FROM THE ADMINISTRATIVE APPEALS TRIBUNAL

BETWEEN:	ARMENAK KOCHARYAN Applicant
AND:	COMMISSIONER OF TAXATION Respondent

JUDGE:	JESSUP J
DATE:	27 JANUARY 2015
PLACE:	MELBOURNE

REASONS FOR JUDGMENT

1. This is an appeal on questions of law, pursuant to s 44 of the Administrative Appeals Tribunal Act 1975 (Cth), from a decision of the Administrative Appeals Tribunal, made on 24 January 2014, in which an objection decision, made by the respondent Commissioner on 14 January 2011, in relation to amended assessments of the applicant’s income tax liability for the years ended 30 June 2006 and 2007, and associated assessments of administrative penalty, was affirmed.

2. The disposition of the applicant’s three grounds of appeal does not require an understanding of the merits of the Commissioner’s assessment of the income tax that was payable by the applicant in the years in question.  Those grounds are:

   (1)The Tribunal erred in holding that the applicant’s 2007 tax return was valid.

   (2)The Tribunal erred in holding that the amended assessments had been served upon him.

   (3)The…