Nguyen and Commissioner of Taxation (Taxation)

The Administrative Appeals Tribunal considered the case of Nguyen and the Commissioner of Taxation. The dispute concerned amended assessments issued by the Commissioner, which included administrative penalties, and the applicant's objection to these assessments.

The Tribunal was required to determine whether the applicant had demonstrably discharged her onus of proof to show that the Commissioner's amended assessments were excessive and to establish a correct or more nearly correct figure for her taxable income. A further issue was whether the administrative penalties imposed were appropriate, particularly in light of the applicant's conduct and the absence of contemporaneous records.

Deputy President B McCabe found that the applicant faced significant challenges in discharging her burden of proof, primarily due to her reliance on uncorroborated oral testimony and self-serving documents prepared after the event. The Tribunal noted the absence of expected corroborating evidence, such as records from travel providers or casino reward programs, and the unavailability of key witnesses who could have supported her claims regarding expenses and employer-funded gambling excursions. The Tribunal concluded that the applicant had not provided sufficient evidence to persuade it that the Commissioner's assessments were excessive or that a lower figure was correct. Furthermore, the Tribunal found no basis to remit the penalties, as there was no suggestion that the safe harbour provisions applied.