Trylow v Commissioner of Taxation [2004] FCA 446 (16 April 2004)

[2004] FCA 446

INCOME TAX – failure to deduct group tax – penalty imposed under s 221EEA of the Income Tax Assessment Act 1936 – whether persons were sub-contractors or employees of the taxpayer – sham and fraud – “bodgie” companies in the building and construction industry – employees paid via a cheque-cashing company

ADMINISTRATIVE LAW – applications under Part IVC of the Taxation Administration Act 1953 –whether Federal Court may consider whether penalty under Income Tax Assessment Act 1936 was correctly imposed – whether the Federal Court is limited to material that was before the Tax Commissioner

EVIDENCE – tendency and coincidence – s 97 of the  Evidence Act 1995  (Cth) – evidence of dealings by other employers with the “bodgie” companies – evidence was probative of the companies’ business practice and not tendency evidence

Evidence Act 1995  (Cth) ss 56, 95, 97