Tamasin Jonker acted for the Commissioner of Taxation successfully opposing an application for a constitutional writ in the High Court case of Bosanac v Commissioner of Taxation [2019] HCA 41 handed down last week. The High Court confirmed the Federal Court of Australia’s jurisdiction in Part IVC taxation appeals, where an amended assessment is issued by the Commissioner before the hearing of the taxation appeal. The case also dealt with the taxpayer’s burden of proof in the context of a concession made by the Commissioner.
The full judgment can be downloaded by clicking this link.