Taxation in private

Private Man made this Freedom of Information request to Australian Taxation Office

This request has been closed to new correspondence from the public body. Contact us if you think it ought be re-opened.

The request was partially successful.

Dear Australian Taxation Office,

Please provide any/all documentation that requires a private man have the fruit of his labour taxed.

Yours faithfully,

Private Man

General Counsel Requests, Australian Taxation Office

Dear Private Man

Thank you for your email.

The documents that require individuals and other kinds of entities to pay Commonwealth taxes are the various Commonwealth taxation laws (both Acts and Regulations).

You can find these freely available on the ATO website ( They are also available on the Federal Register of Legislation (

As legislation is material maintained for reference purposes that is publicly available, it is not a 'document' for the purposes of the Freedom of Information Act 1982 (see the definition of 'document' in section 4 of the FOI Act). This means that you cannot request access to copies of the legislation under section 15 of the FOI Act 1982, and the ATO will not be treating your email as a valid FOI request.

FOI Team
Australian Taxation Office

show quoted sections

Brett Wilson left an annotation ()

Commissioner of Taxation v Cassaniti [2018] FCAFC 212

At para 5. At common law, it is for the party asserting a claim against another to prove that claim: Dickinson v Minister of Pensions [1953] 1 QB 228 at 232; Currie v Dempsey (1967) 69 SR (NSW) 116 at 125.
Because the Court was exercising federal jurisdiction in hearing the proceeding and because there was neither express Commonwealth statutory provision on the subject, nor contrary provision in the Commonwealth Constitution, nor in New South Wales statute law (being the State in which the Court’s jurisdiction was being exercised), s 80 of the Judiciary Act made the common law applicable in relation to the burden of proof.