The AAT further found that there is authority for the proposition that where a couple live and work together and make contributions to a jointly-owned and operated business, money appropriated (or to be more accurate, misappropriated) by them from that business should be taxed in their hands as to one half each. The evidence before the AAT in this case, while in some respects unsatisfactory, indicated that the moneys paid into the US account were paid in for use by them as a couple. It was not possible to say that it was paid into the US account for either of them alone. Accordingly, the objection decision was varied so as to reduce the amount assessed and penalty imposed by one half: Reid and FCT  AATA 357 (AAT, Block DP, 18 May 2009).
For a copy of the decision, go here.