TAXATION - income tax - assessable income - amended assessments - goods and services tax - taxable supplies and creditable acquisitions - transactions claimed by Commissioner to be "sham" - whether corporate taxpayer entered into a sham arrangement in respect of labour hire -whether interposed subcontracting companies genuine and real - arrangements never intended to create legally enforceable obligation - companies not making supply for consideration or carrying on enterprise - no allowable deduction for payments by corporate taxpayer to purported subcontractors - no onus on Commissioner to prove that arrangement a sham - whether taxpayers discharged onus of proving that arrangement was not a sham - failure to show assessments excessive - objection decisions affirmed
ADMINISTRATIVE LAW - Administrative Appeals Tribunal - appeal - scope - appeal raising question of fact- appeal dismissed
EVIDENCE - burden of proof - party's failure to call evidence of tax adviser involved in alleged sham arrangements
↧