Commissioner of Taxation v Normandy Finance and Investments Asia Pty Ltd [2016] FCAFC 180

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Normandy Finance and Investments Asia Pty Ltd [2016] FCAFC 180 Appeal from: Normandy Finance Pty Ltd v Commissioner of Taxation [2015] FCA 1420 Pilmora Pty Ltd as Trustee of the Townsing Family Trust and Commissioner of Taxation [2015] AATA 976

File number(s): NSD 145 of 2016 NSD 146 of 2016 NSD 150 of 2016

Judge(s): LOGAN, JAGOT AND DAVIES JJ

Date of judgment: 16 December 2016

Catchwords: TAXATION – appeal from a single judge of the Federal Court of Australia – appeal from the Administrative Appeals Tribunal – where primary judge set aside various objection decisions of the appellant – whether finding of loans open - procedural fairness

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) s 44 Evidence Act 1995 (Cth) s 136 Federal Court Rules 2011 (Cth) rr 33.02 – 33.03 Income Tax Assessment Act 1936 (Cth) ss 175A, 190 Income Tax Assessment Act 1997 (Cth) s 6-5 Taxation Administration Act 1953 (Cth) ss 14ZU, 14ZZ, 14ZZK – 14ZZL, 14ZZO – 14ZZQ Federal Court Practice Note TAX 1: Tax List, 1 August 2011 Taxation Practice Note (TAX-1), National Practice Area Practice Note, 25 October 2016

Cases cited: Accent Management Limited v Commissioner of Inland Revenue [2007] NZCA 230; (2007) 23 NZTC 21,323 Albion Hotel Pty Limited v Commissioner of Taxation [1965] HCA 4; (1965) 115 CLR 78 Allsene Pty Ltd v Commissioner of Taxation [1989] FCA 785; (1989) 89 ATC 5333 Anscor Pty Ltd v Clout (Trustee) [2004] FCAFC 71; (2004) 135 FCR 469 Banque Commerciale SA (En Liqn) v Akhil Holdings Ltd [1990] HCA 11; (1990) 169 CLR 279 Branir Pty Ltd v Owston Nominees (No 2) Pty Ltd [2001] FCA 1833; (2001) 117 FCR 424 Cadwallader v Bajco Pty Ltd [2002] NSWCA 328 Cajkusic v Commissioner of Taxation [2006] FCAFC 164; (2006) 155 FCR 430 Commissioner of Taxation v Clarke (1927) 40 CLR 246 Commissioner of Taxation v Cooke (1980) 42 FLR 403; 10 ATR 696 Commissioner of Taxation v Dalco (1990) 168 CLR 614 Commissioner of Taxation v Futuris Corporation Ltd [2008] HCA 32; (2008) 237 CLR 146 Coulton v Holcombe [1986] HCA 33; (1986) 162 CLR 1 Dare v Pulham [1982] HCA 70; (1982) 148 CLR 658 Fox v Percy [2003] HCA 22; (2003) 214 CLR 118 Gauci v Commissioner of Taxation (1975) 135 CLR 81 Gould v Mount Oxide Mines Ltd (in liq) [1916] HCA 81; (1916) 22 CLR 490 Haritos v Commissioner of Taxation [2015] FCAFC 92; (2015) 233 FCR 315 Hitch v Stone (Inspector of Taxes) [2001] EWCA Civ 63; [2001] STC 214 HR Lancey Shipping Co Pty Ltd v Commissioner of Taxation (1951) 9 ATD 267; [1951] ALR 507 Jones v Dunkel [1959] HCA 8; (1959) 101 CLR 298 Macmine Pty Ltd v Commissioner of Taxation (1979) 53 ALJR 362 McAndrew v Commissioner of Taxation (1956) 98 CLR 263 McCormack v Commissioner of Taxation (1979) 143 CLR 284 Millar v Commissioner of Taxation [2015] FCA 1104; (2015) 67 AAR 490 Millar v Commissioner of Taxation [2016] FCAFC 94; (2016) 2016 ATC 20-578 Normandy Finance Pty Ltd v Commissioner of Taxation [2015] FCA 1420 North Australian Aboriginal Justice Agency Ltd v Northern Territory [2015] HCA 41; (2015) 256 CLR 569 Pilmora Pty Ltd as Trustee of the Townsing Family Trust and Commissioner of Taxation (Taxation) [2015] AATA 976 Raftland Pty Ltd v Commissioner of Taxation [2008] HCA 21; (2008) 238 CLR 516 Richard Walter Pty Ltd v Commissioner of Taxation [1996] FCA 454; (1996) 67 FCR 243 Robinson Helicopter Company Inc v McDermott [2016] HCA 22; (2016) 331 ALR 550; (2016) 90 ALJR 679 Snook v London & West Riding Investments Ltd [1967] 2 QB 786; [1967] 2 WLR 1020 Southwick v Moores Stephens Melbourne Pty Ltd [2008] VSCA 164 Suvaal v Cessnock City Council [2003] HCA 41; (2003) 200 ALR 1 Warren v Coombes (1979) 142 CLR 531 WR Carpenter Holdings Pty Ltd v Commissioner of Taxation [2006] FCA 1252; (2006) 234 ALR 451 WR Carpenter Holdings Pty Ltd v Commissioner of Taxation [2008] HCA 33; (2008) 237 CLR 198 Quote Investigator: Exploring the Origins of Quotations (Quote Investigator, 2012), http://quoteinvestigator.com/2012/04/28/shorter-letter/#note-3700-8: viewed, 9 November 2016. The Works of John Locke Esq: In Three Volumes, An Essay Concerning Human Understanding, [Essay originally published in 1690], The Epistle to the Reader, as printed for John Churchill, London 1714