Archibald Dixon as Trustee for the Dixon Holdsworth Superannuation Fund v Commissioner of Taxation [2008] FCAFC 54

FEDERAL COURT OF AUSTRALIA

Archibald Dixon as Trustee for the Dixon Holdsworth Superannuation Fund v Commissioner of Taxation [2008] FCAFC 54 TAXATION – penalty imposed on taxpayer – misleading or deceptive statement made to the Commissioner – error detected before credit or payment made by the Commissioner – decision to remit part of the penalty – relevant considerations – whether it is a relevant consideration that the Commissioner does not suffer financial detriment as a consequence of the misleading or deceptive statement – whether special circumstances are necessary – whether the personal circumstances of the taxpayer are a relevant consideration Administrative Appeals Tribunal Act 1975 (Cth) s 44 Taxation Administration Act 1953 (Cth) ss 284-10, 284-20, 284-75, 284-85, 284-90, 284-220, 284-225 and 298-20 and Div 284 of Sch 1 ARCHIBALD DIXON AS TRUSTEE FOR THE DIXON HOLDSWORTH SUPERANNUATION FUND v COMMISSIONER OF TAXATION QUD251 OF 2007

SPENDER, RYAN & EMMETT JJ

8 April 2008

BRISBANE IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY QUD251 OF 2007

ON APPEAL FROM A SINGLE JUDGE OF THE FEDERAL COURT OF AUSTRALIA

BETWEEN: ARCHIBALD DIXON AS TRUSTEE FOR THE DIXON HOLDSWORTH SUPERANNUATION FUND

Appellant

AND: COMMISSIONER OF TAXATION

Respondent

JUDGES: SPENDER, RYAN & EMMETT JJ

DATE OF ORDER: 8 April 2008

WHERE MADE: BRISBANE

THE COURT ORDERS THAT:

1. The appeal be allowed in part. 2. In addition to Order 2 made on 25 July 2007, there be the following additional order: 2A. The matter be remitted to the Administrative Appeals Tribunal for determination according to law. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules. IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY QUD251 OF 2007