Tribunal finds taxpayer fails to substantiate GST returns; GST private rulings for June 2012

In Baini and Commissioner of Taxation [2012] AATA 440 the Tribunal has found that the taxpayer failed to substantiate his claims that GST assessments issued by the Commissioner in respect of his taxi business were excessive.  The assessments were issued on the basis that the taxpayer had understated the amount of GST and income tax payable.  The activity statements lodged by the taxpayer contained figures less than those predicted by the benchmark figure for taxi enterprises.  The case provides an example of the operation of the onus provisions.  It is not sufficient for the taxpayer to establish that the Commissioner made an error in making the assessment.  The taxpayer must also establish, by reference to the evidence, what the correct assessment should have been.  The case is also unusual because the Commissioner put on evidence, which also included expert evidence.

Also, in June 2012 the Commissioner published over 40 private rulings dealing with GST issues on the Private Rulings Register.  My list of the rulings can be accessed here.  As usual, real property issues and refunds of overpaid GST feature heavily.

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