Mount Pritchard & District Community Club Limited v Commissioner of Taxation [2011] FCAFC 129

FEDERAL COURT OF AUSTRALIA

Mount Pritchard & District Community Club Limited v Commissioner of Taxation [2011] FCAFC 129 Citation: Mount Pritchard & District Community Club Limited v Commissioner of Taxation [2011] FCAFC 129

Parties: MOUNT PRITCHARD & DISTRICT COMMUNITY CLUB LIMITED (ABN 98 000 458 622) v COMMISSIONER OF TAXATION

File number: NSD 85 of 2011

Judges: EDMONDS, MIDDLETON AND JAGOT JJ

Date of judgment: 17 October 2011

Catchwords: INCOME TAX – Issue of notice of private ruling – Private ruling exempting payment of income tax – Income Tax Assessment Act 1997 (Cth) s 50-45 – Whether subsequent issue of notice of assessment invalid – Income Tax Assessment Act 1936 (Cth) s 170BB – Taxation Administration Act 1953 (Cth) sch 1 s 357-60 INCOME TAX – Notice of assessment – Amended assessment – Validity – Conclusiveness of notice of assessment – Whether private ruling regime imposes duty or restraint on Commissioner not to raise assessments contrary to private ruling – Income Tax Assessment Act 1936 (Cth) ss 6(1), 175, 177(1) – Availability of proceedings under Pt IVC of the Taxation Administration Act 1953 (Cth)

Legislation: Federal Court of Australia Act 1976 (Cth) Income Tax Assessment Act 1997 (Cth) Income Tax Assessment Act 1936 (Cth) Judiciary Act 1903 (Cth) Tax Laws Amendment (Improvements to Self Assessment) Act (No 2) 2005 (Cth) Taxation Administration Act 1953 (Cth)

Cases cited: Deputy Commissioner of Taxation v Richard Walter Pty Ltd (1995) 183 CLR 168 F J Bloemen Pty Ltd v Federal Commissioner of Taxation (1981) 147 CLR 360 Federal Commissioner of Taxation v Administrative Appeals Tribunal (2011) 191 FCR 400 Federal Commissioner of Taxation v Futuris Corporation Limited (2008) 237 CLR 146 Kennedy v Administrative Appeals Tribunal (2008) 168 FCR 566 McAndrew v Federal Commissioner of Taxation (1956) 98 CLR 263 McDonald v Commissioner of Business Franchises (1992) 175 CLR 472 Perpetual Executors and Trustees Association of Australia Limited v Federal Commissioner of Taxation (1948) 77 CLR 1 Plaintiff S157/2002 v Commonwealth of Australia (2003) 211 CLR 476 Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355 R v Metal Trades Employers' Association; Ex parte Amalgamated Engineering Union, Australian Section (1951) 82 CLR 208 Refrigerated Express Lines (Australasia) Pty Ltd v Australian Meat and Livestock Corporation (No 2) (1980) 44 FLR 455 X v Australian Prudential Regulation Authority (2007) 226 CLR 630