Commissioner of Taxation v Crown Insurance Services Ltd [2012] FCAFC 153

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Crown Insurance Services Ltd [2012] FCAFC 153 Citation: Commissioner of Taxation v Crown Insurance Services Ltd [2012] FCAFC 153

Appeal from: Crown Insurance Services Limited v Commissioner of Taxation [2011] AATA 847

Parties: COMMISSIONER OF TAXATION v CROWN INSURANCE SERVICES LTD

File number: QUD 668 of 2011

Judges: LANDER, JESSUP AND FOSTER JJ

Date of judgment: 2 November 2012

Catchwords: ADMINISTRATIVE LAW – appeal from Administrative Appeals Tribunal – appeal from Tribunal's decision that premium income paid to the foreign resident respondent was not assessable income within the meaning of Income Tax Assessment Act 1997 (Cth) ss 6-5(2) or (3) – whether Tribunal's finding raises question of law – principles in determining question of law, mixed question of law and fact, or question of fact

Legislation: Administrative Appeals Tribunal Act 1975 (Cth), ss 25, 43, 44 Federal Court of Australia Act 1976 (Cth), s 19 Federal Court Rules 2011, r 33.12 Income Tax Assessment Act 1936 (Cth), s 26 Income Tax Assessment Act 1997 (Cth), s 6-5 Taxation Administration Act 1953 (Cth), s 14ZZ

Cases cited: Australian Telecommunications Corporation v Lambroglou (1990) 12 AAR 515 Birdseye v Australian Securities and Investments Commission (2003) 76 ALD 321 Cigna Insurance Asia Pacific Ltd v Packer (2000) 23 WAR 159 Colby Corporation Pty Ltd v Federal Commissioner of Taxation (2008) 165 FCR 133 Collector of Customs v Pozzolanic Enterprises Pty Ltd (1993) 43 FCR 280 Commissioner of State Revenue v Politis [2004] ATC 4453 Commissioner of Taxation v Brixius (1987) 16 FCR 359 Day v Rugala (1978) 20 ACTR 3 Ergon Energy Corp Ltd v Commissioner of Taxation (2006) 153 FCR 551 Esquire Nominees Limited v Federal Commissioner of Taxation (1973) 129 CLR 177 Federal Commissioner of Taxation v Dixon (1952) 86 CLR 540 Federal Commissioner of Taxation v Mitchum (1965) 113 CLR 401 Federal Commissioner of Taxation v United Aircraft Corporation (1943) 68 CLR 525 Federal Commissioner of Taxation v W Angliss & Company Pty Ltd (1931) 46 CLR 417 Grealy v Commissioner of Taxation (1989) 24 FCR 405 H P Mercantile Pty Ltd v Commissioner of Taxation (2005) 219 ALR 591 Hannover Life Re of Australasia Limited v Sayseng [2005] NSWCA 214 Hayes v Federal Commissioner of Taxation (1956) 96 CLR 47 Hope v The Council of the City of Bathurst (1980) 144 CLR 1 Kowalski v Repatriation Commission [2011] FCAFC 43 Kumagai Gumi Co Ltd v Commissioner of Taxation (1999) 90 FCR 274 Minister for Immigration & Ethnic Affairs v Gungor (1982) 42 ALR 209 Nathan v Federal Commissioner of Taxation (1918) 25 CLR 183 Price Street Professional Centre Pty Ltd v Commissioner of Taxation (2007) 243 ALR 728 Rana v Repatriation Commission (2011) 126 ALD 1 Sharp Corporation of Australia Pty Ltd v Collector of Customs (1995) 59 FCR 6 Smith v Federal Commissioner of Taxation (1987) 164 CLR 513 Tariff Reinsurances Ltd v Commissioner of Taxes (Vic) (1938) 59 CLR 194 Thorpe Nominees Pty Ltd v Commissioner of Taxation (1988) 88 ATC 4,886 TNT Skypak International (Aust) Pty Ltd v Federal Commissioner of Taxation (1988) 82 ALR 175 Trade Practices Commission v Australian Iron & Steel Pty Ltd (1990) 22 FCR 305 Trident General Insurance Co Ltd v McNiece Bros Pty Ltd (1988) 165 CLR 107 Vetter v Lake Macquarie City Council (2001) 202 CLR 439