TAXATION - the appellant worked on assignments overseas - the appellant returned to Australia between assignments - whether the appellant was engaged in foreign service within the meaning of s 23AG(7) of the Income Tax Assessment Act 1936 (Cth) and thereby exempt from income tax - whether the appellant was entitled to tax offsets for foreign income tax paid pursuant to s 770-10(1) of the Income Tax Assessment Act 1997 (Cth) - whether the appellant was an "employee" under s 23AG(7) of the Income Tax Assessment Act 1936.
TAXATION - onus of proof - Taxation Administration Act 1953 (Cth), s 14ZZK(b) - whether there was a duty upon the Commissioner of Taxation under s 33(1AA) of the Administrative Appeals Tribunal Act 1975 (Cth) to assist in obtaining evidence of the payment of tax by the appellant in foreign countries.
ADMINISTRATIVE LAW - review by Administrative Appeals Tribunal of objection decision of the Commissioner of Taxation - the Commissioner advised the Tribunal at the hearing that he no longer pursued a contention in the statement of facts and contentions - the appellant's representative nevertheless adduced evidence and made submissions on that contention - the Tribunal found against the appellant on that contention - whether there was a denial of procedural fairness.
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