NKCX and Commissioner of Taxation (Taxation)

The Administrative Appeals Tribunal (AAT) considered the appeal of NKCX (the Applicant) against objection decisions made by the Commissioner of Taxation concerning Goods and Services Tax (GST) assessments. The dispute centred on whether the Applicant was carrying on an enterprise for GST purposes, which would entitle him to claim input tax credits. The Applicant sought to have his GST registration reinstated and to claim input tax credits for various tax periods.

The primary legal issues before the Tribunal were whether the Applicant was carrying on an enterprise of private investigations, mercantile agent, litigation support, and consultancy, and whether he was carrying on an enterprise of share trading. These determinations were crucial for establishing whether the GST assessments and amended assessments of the net amount were excessive, and whether the Applicant was entitled to claim input tax credits. The Tribunal also considered the interpretation of section 14ZZE of the *Taxation Administration Act 1953* regarding the anonymisation of the Applicant's identity.

The Tribunal found that the Applicant had not satisfied the onus of proof that he was carrying on an enterprise in either the private investigations/litigation support field or in share trading. While the Applicant provided some evidence, such as licences for commercial agency and private inquiry, and emails and reimbursements related to services allegedly provided, the Tribunal was not satisfied that these activities constituted an enterprise for GST purposes. Similarly, for share trading, although the Applicant subscribed to a trading platform and conducted research, the Tribunal concluded that the evidence did not demonstrate an ongoing enterprise. The Tribunal affirmed the Commissioner's objection decision, which had cancelled the Applicant's GST registration on the basis that he was not carrying on an enterprise.