Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Queensland Maintenance Services Pty Ltd v Commissioner of Taxation [2012] FCAFC 152 Citation: Queensland Maintenance Services Pty Ltd v Commissioner of Taxation [2012] FCAFC 152
Appeal from: Queensland Maintenance Services Pty Ltd v Commissioner of Taxation [2011] FCA 1443
Parties: QUEENSLAND MAINTENANCE SERVICES PTY LTD v COMMISSIONER OF TAXATION
File number: QUD 55 of 2012
Judges: LANDER, JESSUP AND FOSTER JJ
Date of judgment: 2 November 2012
Catchwords: ADMINISTRATIVE LAW - issue by Commissioner of Taxation of notice to third party under s 260-5 of Taxation Administration Act 1953 (Cth) – notice required payment of 100% of moneys payable by third party to the appellant to the Commissioner – replacement of original notice with new notice reducing amount payable to 20% - whether decision by Commissioner to reduce amount payable by third party lacked rational basis so as to demonstrate Wednesbury unreasonableness
Legislation: Administrative Decisions (Judicial Review) Act 1977 (Cth), ss 5, 6, 13 Corporations Act 2001 (Cth), ss 513A, 513B, 513C Judiciary Act 1903 (Cth), s 39B Taxation Administration Act 1953 (Cth), s 260-5
Cases cited: Associated Provincial Picture Houses Ltd v Wednesbury Corporation [1948] 1 KB 223 Macquarie Health Corp Ltd v Commissioner of Taxation (1999) 96 FCR 238 Watson v Australian Community Pharmacy Authority [2012] FCAFC 142
Date of hearing: 15 May 2012
Place: Brisbane
Division: GENERAL DIVISION
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