Kennedy v Administrative Appeals Tribunal [2008] FCAFC 124

FEDERAL COURT OF AUSTRALIA

Kennedy v Administrative Appeals Tribunal [2008] FCAFC 124 ADMINISTRATIVE LAW – jurisdiction of Administrative Appeals Tribunal – challenge to validity of assessments of income tax – whether assessments made in bad faith – whether Tribunal can make determination on assumption assessments valid. ADMINISTRATIVE LAW – powers of the Administrative Appeals Tribunal – power to require lodgement of additional documents – relevance of additional documents sought – procedural fairness of decision not to exercise power. TAXATION – amended assessments of income tax – Commissioner's decision to disallow objections against assessments – review by Administrative Appeals Tribunal – power of Tribunal in proceeding under Part IVC of the Taxation Administration Act 1953 (Cth) to consider challenge to validity of assessments.

Administrative Appeals Tribunal Act 1975 (Cth) ss 37(1), 37(2) Evidence Act (Cth) s 135 Income Tax Assessment Act 1936 (Cth) ss 167, 170(2) Taxation Administration Act 1953 (Cth) s 14ZZF(1)(b), Pt IVC Taxation Laws Amendment Act (No. 3) 1991 (Cth) Bailey v Federal Commissioner of Taxation (1977) 136 CLR 214 considered Collector of Customs (NSW) v Brian Lawlor Automotive Pty Ltd (1979) 24 ALR 307 cited Cosco Holdings Pty Ltd v Federal Commissioner of Taxation (1997) 37 ATR 432 cited Deputy Commissioner of Taxation v Richard Walter Pty Ltd (1995) 183 CLR 168 considered F J Bloemen Pty Ltd v Federal Commissioner of Taxation (1981) 147 CLR 360 considered F J Bloemen Pty Ltd v Federal Commissioner of Taxation[1978] 2 NSWLR 468 considered Federal Commissioner of Taxation v Dalco (1990) 168 CLR 614 considered George v Federal Commissioner of Taxation (1952) 86 CLR 183 considered Glennan v Federal Commissioner of Taxation (2003) 198 ALR 250 considered Kennedy v Wallace (2004) 208 ALR 424 distinguished Kim v Minister for Immigration and Citizenship [2008] FCAFC 73 cited McLachlan v Australian Securities Commission (1998) 28 ACSR 473 cited Minister for Immigration v Ahmed (2005) 143 FCR 314 considered Woodroffe v National Crime Authority [1999] FCA 1128 cited Zubair v Minister for Immigration and Multicultural and Indigenous Affairs(2004) 139 FCR 344 cited TREVOR JOHN KENNEDY v ADMINISTRATIVE APPEALS TRIBUNAL and THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA