Seymour v Commissioner of Taxation [2016] FCAFC 18

FEDERAL COURT OF AUSTRALIA

Seymour v Commissioner of Taxation [2016] FCAFC 18 Appeal from: Seymour v Commissioner of Taxation [2015] FCA 320

File number(s): NSD 369 of 2015

Judge(s): SIOPIS, griffiths and pagone jJ

Date of judgment: 2 March 2016

Catchwords: ADMINISTRATIVE LAW – appeal from a decision on a judicial review setting aside a decision of the Administrative Appeals Tribunal ("AAT") to grant leave for overseas taxpayers to give evidence by video link from outside Australiain a Part IVC proceedings – whether primary judge erred in finding AAT decision to grant leave affected by jurisdictional error and denied Commissioner procedural fairness - refusal of application for an extension of time to file a proposed notice of contention

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) ss 33, 33(1)(c), 35A, 39, 39(1) Crimes Act 1914 (Cth) s 35 Federal Court of Australia Act 1976 (Cth) ss 24, 47A, 47C Federal Court Rules 2011 (Cth) r 1.39 Taxation Administration Act 1953 (Cth) ss 14S, 14S(1)(b), Pt IVC Cases cited: Allesch v Maunz [2000] HCA 40; (2000) 203 CLR 172 Aon Risk Services Australia Ltd v Australian National University (2009) 239 CLR 175 Australian Competition and Consumer Commission v Pirovic Enterprises Pty Ltd [2014] FCA 544 Blackrock Asset Management Australia Services Ltd v Waked (No 2) [2011] FCA 479 Campaign Master (UK) Ltd v Forty Two International Pty Ltd (No 3) [2009] FCA 1306; (2009) 181 FCR 152 CDJ v VAJ [1998] HCA 67; (1998) 197 CLR 172 Commissioner of Taxation v Arnold [2014] FCA 959 Commissioner of Taxation v Grbich (1993) 31 ALD 97 Commissioner of Taxation v Seymour [2015] FCA 320 Erceg v Erceg [2014] NZHC 2601 Grimaldi v Chameleon Mining NL (No 2) [2012] FCAFC 6; (2012) 200 FCR 296 Hua Wang Bank Berhad v Commissioner of Taxation (No 4) [2013] FCA 495 Kingham v Cole (2002) 118 FCR 289 Kirby v Centro Properties Ltd (2012) 288 ALR 601 Minister for Aboriginal Affairs v Peko-Wallsend Limited (1986) 162 CLR 24 Minister for Immigration and Multicultural Affairs v Yusuf [2001] HCA 30; (2001) 206 CLR 323 Mulherin v Commissioner of Taxation [2013] FCAFC 115 Polanski v Condé Nast Publication Ltd [2005] UKHL 10; [2005] 1 All ER 945 Re Dunn and Commissioner of Taxation [2012] AATA 486 Re Murray and Commissioner of Taxation [2011] AATA 837 Stuke v ROST Capital Group Pty Ltd (2012) 207 FCR 87 Von Stieglitz v Comcare [2014] FCAFC 97 Date of hearing: 10 August 2015