Professional Administration Service Centres Pty Limited v Commissioner of Taxation [2012] FCAFC 180

FEDERAL COURT OF AUSTRALIA

Professional Administration Service Centres Pty Limited v Commissioner of Taxation [2012] FCAFC 180 Citation: Professional Administration Service Centres Pty Limited v Commissioner of Taxation [2012] FCAFC 180

Appeal from: Professional Administration Service Centres Pty Limited v Deputy Commissioner of Taxation [2012] FCA 278

Parties: PROFESSIONAL ADMINISTRATION SERVICE CENTRES PTY LIMITED ACN 109 055 049 v COMMISSIONER OF TAXATION

File number: NSD 461 of 2012

Judges: EDMONDS, MCKERRACHER AND NICHOLAS JJ

Date of judgment: 13 December 2012

Catchwords: PRACTICE & PROCEDURE – Orders for discovery and production made in relation to Part IVC Taxation Administration Act 1953 (Cth) proceeding substantially, although neither strictly nor timely, complied with by appellant – primary judge exercised discretion to dismiss proceeding with costs pursuant to r 5.23 of the Federal Court Rules 2011 on grounds that orders were not complied with and no satisfactory explanation, as required by subsequent orders, was provided to the Court – whether failure to take into account additional considerations relevant to exercise of discretion under r 5.23 – whether injustice flows from dismissal

Legislation: Taxation Administration Act 1953 (Cth) Pt IVC A New Tax System (Goods and Services Tax) Act 1999 (Cth) Federal Court Rules 2011 rr 36.10, 20.35, 20.31(3), 5.23

Cases cited: Adam P. Brown Male Fashions Pty Ltd v Philip Morris Inc (1981) 148 CLR 170 cited Dudzinski v Centrelink [2003] FCA 308 applied House v The King (1936) 55 CLR 499 followed Kullilli People #2 and Kullilli People #3 v State of Queensland [2007] FCA 512 applied Lenijamar Pty Ltd & Ors v AGC (Advances) Limited (1990) 27 FCR 388 applied McDermott v Richmond Sales Pty Ltd (in liq) [2006] FCA 24 applied Re the Will of FB Gilbert (dec) (1946) 46 SR (NSW) 318 referred to