Commissioner of Taxation v Multiflex Pty Ltd [2011] FCAFC 142

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Multiflex Pty Ltd [2011] FCAFC 142 Citation: Commissioner of Taxation v Multiflex Pty Ltd [2011] FCAFC 142

Appeal from: Multiflex Pty Ltd v Commissioner of Taxation [2011] FCA 1112

Parties: COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v MULTIFLEX PTY LTD ACN 137 111 598

File number: VID 1082 of 2011

Judges: STONE, EDMONDS AND LOGAN JJ

Date of judgment: 11 November 2011

Corrigendum: 18 November 2011

Catchwords: TAXATION – Goods and Services Tax – negative net amount calculated in respondent's Business Activity Statement – whether obligation to pay refund subject to implication that payment occur within a reasonable period – whether a reasonable period includes the period of time required to conduct an investigation into the correctness of respondent's activity statements – reasonable period is time required to administratively process statement and refund the amount – reasonable time does not include a period of time to investigate a taxpayer's statements – respondent entitled to refund ADMINISTRATIVE LAW – constitutional writs – availability of mandamus – respondent entitled to writ of mandamus as appellant not complying with statutory duty – where no disentitling conduct on behalf of respondent

Legislation: A New Tax System (Good and Services Tax) Act 1999 (Cth) ss 2-5, 2-30, 5-5, 7-1, 7-5, 7-10, 7-15, 9-20, 17-5, 17-15, 23-15, 31-15, 35-5, 105-15, 182-10, Div 195 Taxation Administration Act 1953 (Cth) ss 8AAZLF, 8AAZLG Sch 1 Goods and Services Tax Act 1985 (NZ) s 46 Value Added Tax Act 1983 (UK) ss 14, 16