McAndrew v Federal Commissioner of Taxation [1956] HCA 62; (1956) 98 CLR 263 (15 October 1956)

HIGH COURT OF AUSTRALIA

McANDREW v. FEDERAL COMMISSIONER OF TAXATION [1956] HCA 62; (1956) 98 CLR 263

Income Tax (Cth.)

High Court of Australia
Dixon C.J.(1), McTiernan(1), Webb(1), Kitto(2) and Taylor(3) JJ.

CATCHWORDS

Income Tax (Cth.) - Amended assessment - Objection - Appeal - Condition precedent to power to amend - Failure to make full and true disclosure of material facts and consequential avoidance of tax - Onus of proof - Income Tax and Social Services Contribution Assessment Act 1936-1955, ss. 170 (2), 173, 177 (1), 190 (b).

HEARING

Brisbane, 1956, July 27, 30;
Melbourne, 1956, October 15. 15:10:1956

DECISION

McEvoy v. Federal Commissioner of Taxation (1950) 9 ATD 206
Federal Commissioner of Taxation v. Hines (1952) 9 ATD 413
McEvoy v. Commissioner (1950) 9 ATD 413
Australasian Jam Co. Pty. Ltd. v. Federal Commissioner of Taxation [1953] HCA 52; (1953) 88 CLR 23
Federal Commissioner of Taxation v. Hines [1953] HCA 52; (1953) 88 CLR 23
George v. Federal Commissioner of Taxation [1952] HCA 21; (1952) 86 CLR 183
Federal Commissioner of Taxation v. Clarke [1927] HCA 49; (1927) 40 CLR 246
Trautwein v. Federal Commissioner of Taxation [1936] HCA 77; (1936) 56 CLR 63