Stealth Enterprises Australia Pty Ltd and Commissioner of Taxation (Taxation)

Stealth Enterprises Australia Pty Ltd (the applicant) sought to challenge amended assessments issued by the Commissioner of Taxation (the Commissioner) for income tax and Goods and Services Tax (GST). The dispute arose from the applicant's failure to declare assessable income and its understatement of taxable supplies. The matter was heard by Mr P W Taylor SC, Senior Member, and N Gaudion, Member, of the Administrative Appeals Tribunal.

The Tribunal was required to determine whether the Commissioner's amended assessments were excessive. Central to this was the applicant's onus to prove that the assessments were indeed excessive and, further, to demonstrate what its correct taxable income and taxable supplies should have been. The Tribunal also considered the imposition of an administrative penalty.

The Tribunal found that the evidence presented by the applicant was inconsistent and failed to discharge the onus of proof. The applicant did not provide sufficient evidence to establish that the Commissioner's amended assessments were excessive or to quantify what the correct taxable income and taxable supplies should have been. Consequently, the Tribunal affirmed the Commissioner's decision under review.