Adrian Shipwright

Decision released 1 June 2006

Proceeds of Crime Act 2002 – Assessment as trading income not as ‘Other Income’ – no trade on facts – Assessment not saved by s 319(2) as not ‘Other Income’ – Appeal Allowed


A special commissioner discharged income tax assessments raised on the basis that the taxpayer was carrying on the trade of drug dealing where the commissioner made a finding of fact that there was no such trade and the assessments were not saved by s. 319 of the Proceeds of Crime Act 2002 (‘POCA 2002’).


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