Hemmant’s List Member Dr Richard Schulte successfully appeared for the Commissioner of Taxation in a complex matter involving significant amounts of unexplained income and whether findings of fraud and evasion were justified.
Pursuant to s14ZZK(b) of the Taxation Administration Act 1953 (Cth) the taxpayers were required to prove that the amounts of money they received over an eight year period was not income because it came from sources such as loans and gambling winnings. In a logistically challenging matter, heard over 13 days, the taxpayers called 32 witnesses. Most of the testimony was given via interpreter.
The matter, which effectively turned on the credit of witnesses, highlights the importance of early involvement of counsel, strategic evidence management, and the value of the art of effective witness cross examination.
Read the full judgment here