• INDIRECT TAX

Hua-Aus Pty Ltd v. Commissioner of Taxation, In the Federal Court of Australia, New South Wales (Decided on 14.04.2010)

Goods and Service Tax - Valuation - 1 October 2004 to 31 December 2004 - Evidence - Application of S 14ZZK of Taxation Administration Act as to burden of proof - Whether evidence of Assessee should be accepted as discharging onus where credit is not impugned and there is otherwise no adverse credit finding? - Section 105-5 of Schedule 1 to the Taxation Administration Act 1953 (Cth)

Held, Assessee bears the onus of proving that an assessment is excessive. Assessee discharged onus of proof where there were no adverse findings of credit and taxpayer's evidence provided a reasonable explanation for the existence of moneys. Hence Appeal allowed by way of remand.

• CRIMINAL

United States of America v. Manuel Cardosa, United States Court of Appeals For the First Circuit (Decided on 28.05.2010)

Sentence - Lowering of - Amendment 706 - Defendant-Appellant found guilty of crack cocaine offense - Classified as career offender - Amendment in crack cocaine guidelines issued lowering sentence for said offence with retroactive effect - Appellant moved before district Court for lowering of sentence relying on impugned amendment - District Court rejected motion - Whether the District Court had authority to consider resentencing, an issue primarily (but not entirely) turning on the interpretation of the governing statute? - 18 U.S.C. § 3582(c)(2) (2006)

Held, where the defendant's existing sentence was ultimately determined by the old crack cocaine guidelines rather than by the career offender guideline, resentencing is within the discretion of the District Court. A mere reference to the lower sentences provided by the crack cocaine guidelines as a reason for a departure or variance is not enough. Therefore, judgment vacated and case remanded for reconsideration.