Rawson Finances Pty Ltd v Commissioner of Taxation [2013] FCAFC 26

FEDERAL COURT OF AUSTRALIA

Rawson Finances Pty Ltd v Commissioner of Taxation [2013] FCAFC 26 Citation: Rawson Finances Pty Ltd v Commissioner of Taxation [2013] FCAFC 26

Appeal from: Commissioner of Taxation v Rawson Finances Pty Ltd [2012] FCA 753

Parties: RAWSON FINANCES PTY LTD v COMMISSIONER OF TAXATION

File number: NSD 1067 of 2012

Judges: JESSUP, JAGOT AND NICHOLAS JJ

Date of judgment: 5 March 2013

Catchwords: ADMINISTRATIVE LAW – whether findings of tribunal open on the evidence – burden of proof – relationship between s 14ZZK(b)(i) Taxation Administration Act 1953 (Cth) and s 43(1) Administrative Appeals Tribunal Act 1975 (Cth) – procedural fairness

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) ss 33, 44 Taxation Administration Act 1953 (Cth) s 14ZZK

Cases cited: Areffco and Commissioner of Taxation [2011] AATA 628 Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 Australian Postal Commission v Hayes (1989) 23 FCR 320 Bailey v Commissioner of Taxation (1977) 136 CLR 214 Bell IXL Investments Ltd v Life Therapeutics Ltd (2008) 68 ACSR 154; [2008] FCA 1457 Bushell v Repatriation Commission (1992) 175 CLR 408 Carr v Baker (1936) 36 SR (NSW) 301 Caswell v Powell Duffryn Associated Collieries Ltd [1940] AC 152 Commissioner of Taxation (Cth) v Broken Hill South Ltd (1941) 65 CLR 150 Commissioner of Taxation v Radilo Enterprises Pty Ltd (1997) 72 FCR 300 Commissioner of Taxation v Firth (2002) 120 FCR 450 Kostas v HIA Insurance Services Pty Ltd (2010) 241 CLR 390; [2010] HCA 32 McMullen v Commissioner for Superannuation (1985) 61 ALR 189 Minister for Aboriginal Affairs v Peko-Wallsend Ltd (1986) 162 CLR 24 Minister for Immigration and Citizenship v SZMDS (2010) 240 CLR 611; [2010] HCA 16 Minister for Immigration and Ethnic Affairs v Pochi (1980) 31 ALR 666 Minister for Immigration and Multicultural Affairs v Al-Miahi (2001) 65 ALD 141; [2001] FCA 744 Minister for Immigration and Multicultural Affairs v Eshetu (1999) 197 CLR 611; [1999] HCA 21 Minister for Immigration and Multicultural and Indigenous Affairs v SGLB (2004) 78 ALD 224; [2004] HCA 32 O'Rourke v Miller (1985) 156 CLR 342 Parramatta City Council v Pestell (1972) 128 CLR 305 Re Saviero Barbaro and Minister for Immigration and Ethnic Affairs (1980) 3 ALD 1 Seltsam Pty Ltd v McGuiness (2000) 49 NSWLR 262; [2000] NSWCA 29 Re Sharkey and Commissioner of Taxation (2007) 95 ALD 509; [2007] AATA 1435 Shepherd v The Queen (1990) 170 CLR 573 Tisdall v Webber (2011) 193 FCR 260; [2011] FCAFC 76 Wecker v Secretary, Department of Education, Science and Training (2008) 168 FCR 272 Young v Coupe [2004] NSWSC 546