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18 Mar 13 Asset betterment appeals dismissed and upheld - Gashi

The Full Federal Court (Bennett, Edmonds and Gordon JJ) has dismissed the taxpayer husband's appeal from the decision of Jessup J in Gashi v FCT [2012] FCA 638 (22 June 2012), and upheld the Commissioner's appeal against that decision in favour of the taxpayer wife. Both appeals raised questions about the Commissioner’s use of the asset betterment method of assessment under s 167 of ITAA 1936.

Gashi v FCT [2013] FCAFC 30 (Full Federal Court; Bennett, Edmonds and Gordon JJ; 14 March 2013).


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