Conduct of parties inferred in margin scheme case

Kate Law & Suzanne McMahon discuss an AAT case in which no written evidence was able to be produced.

The Administrative Appeals Tribunal (AAT) has used logical inference in the absence of written evidence to determine the conduct of two parties in the remarkable recent case of The Trustee for the Seabreeze Estate Unit Trust and Commissioner of Taxation (Taxation) [2019] AATA 1395 (21 June 2019).The case demonstrates that a taxpayer doesn’t need direct evidence to be successful in a review, provided it can produce sufficient evidence that the Tribunal can draw necessary inferences to support,...

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Authors: Kate Law, Suzanne McMahon

Published Date: 10 July 2019