Spassked Pty Ltd v Commissioner of Taxation [2007] FCAFC 205

FEDERAL COURT OF AUSTRALIA

Spassked Pty Ltd v Commissioner of Taxation [2007] FCAFC 205

TAXATION – deductibility of interest expense – loss or outgoing incidental and relevant to income-producing activity – deductibility of interest in different years of income – deductibility to be determined year by year – carry forward of ensuing loss – transfer of ensuing loss

PRACTICE & PROCEDURE – appeals from summary dismissal of applications – whether leave to appeal from interlocutory judgment required where estoppel doctrines invoked – abuse of process – re-litigation of issues and disputes – relevant facts outside temporal framework of facts legally indispensable to prior proceedings – inconsistent reasons for judgment – issue estoppel – whether issue estoppel applies to revenue cases – whether matters decided in revenue cases are limited to amount and years of income in question – Anshun estoppel – litigant unable to raise relevant defence – Anshun purportedly used to extend doctrine of issue estoppel not doctrine of res judicata – whether certain evidence should have been brought in prior proceedings – litigants entitled to choose manner in which to prove claim

Taxation Administration Act 1953 (Cth)s 14ZZO Income Tax Assessment Act 1936 (Cth)s 51(1)

Walton v Gardiner (1993) 177 CLR 378 Spalla v St George Motor Finance Ltd (No. 6) [2004] FCA 1699 Port of Melbourne Authority v Anshun Pty Ltd (1981) 147 CLR 589 Re Luck (2003) 203 ALR 1 Dodoro v Knighting (2004) 10 VR 277 MZWHN v Minister for Immigration & Multicultural & Indigenous Affairs [2005] FCA 491 Schiffer v Pattison (2005) 143 FCR 328 Saffron v Commissioner of Taxation (1991) 30 FCR 578 Kilpin v Federal Commissioner of Taxation (1987) 19 ATR 725 Blair v Curran (1939) 62 CLR 464 Broken Hill Proprietary Co Ltd v Municipal Council of Broken Hill (1925) 37 CLR 284 Society of Medical Officers of Health v Hope [1960] AC 551 Caffoor v Commissioner of Income Tax, Colombo [1961] AC 584 Chamberlain v Deputy Commissioner of Taxation (1988) 164 CLR 502 Orica Ltd v Federal Commissioner of Taxation (2001) 182 ALR 77 Falk v Haugh (1935) 53 CLR 163 Queensland Trustees Limited v Commissioner of Stamp Duties (1956) 96 CLR 131 Kidston Goldmines Limited v Commissioner of Taxation (1991) 30 FCR 77 Macquarie Bank Ltd v National Mutual Life Association Ltd (1996) 40 NSWLR 543 Carl Zeiss Stiftung v Rayner & Keeler Ltd (No. 2) [1967] 1 AC 853 In re Judiciary and Navigation Acts (1921) 29 CLR 257 Spencer Bower, Turner and Handley, Res Judicata, 3rd Edition