Rigoli v Commissioner of Taxation

In the case of Rigoli v Commissioner of Taxation, the taxpayer, Rigoli, contested a default assessment issued by the Commissioner of Taxation due to the taxpayer's failure to lodge tax returns. The crux of the dispute was whether the taxpayer could rely on an expert report prepared for the Commissioner to demonstrate that the assessment was excessive. This report was intended to detail the financial affairs of a partnership of which Rigoli was a member.

The central legal issue before the court was whether the taxpayer could rely on the expert report to challenge the assessment, given that the report was introduced into evidence by the Commissioner. The court had to determine if this circumstance precluded the taxpayer from using the same report for their defence.

The court reasoned that the mere fact the Commissioner introduced the expert report into evidence did not automatically bar the taxpayer from using it to support their position. However, the court concluded that Rigoli was unable to effectively rely on the report to demonstrate that the assessment was excessive. Consequently, the appeal was dismissed, and an order was made for Rigoli to pay the Commissioner's costs of the appeal, to be taxed if not agreed.