Commissioner of Taxation v Primary Health Care Limited [2017] FCAFC 131

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Primary Health Care Limited [2017] FCAFC 131 Appeal from: Primary Health Care Limited and Commissioner of Taxation [2017] AATA 393

File number: NSD 613 of 2017

Judges: KENNY, PERRAM & ROBERTSON JJ

Date of judgment: 24 August 2017

Catchwords: INCOME TAX – objections to notices of assessment – application for extension of time for lodging objections – relevant matters for exercise of discretion – whether prejudice suffered by Applicant if objections lodged outside of time – whether explanation for delay can ever be positive factor towards exercise of discretion ADMINISTRATIVE LAW – whether failure to take into account relevant consideration – whether decision irrational – whether improper exercise of discretionary power in s 14ZX(1) of Taxation Administration Act 1953 (Cth)

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) s 44 Income Tax Assessment Act 1936 (Cth) s 264 (repealed) Taxation Administration Act 1953 (Cth) ss 14ZW(1)(aa)(ii), 14ZW(2), 14ZX(1), 14ZX(3), 14ZX(4)

Cases cited: Australian Conservation Foundation v Forestry Commission (1988) 79 ALR 685 Brown v Federal Commissioner of Taxation [1999] FCA 563; (1999) 42 ATR 118 Collector of Customs v Pozzolanic Enterprises Pty Ltd [1993] FCA 322; (1993) 43 FCR 280 Commissioner for Railways (Qld) v Peters (1991) 24 NSWLR 407 Esso Australia Pty Ltd v Federal Commissioner of Taxation [2007] AATA 1776 LVR (WA) Pty Ltd v Administrative Appeals Tribunal [2012] FCAFC 90; (2012) FCR 166 Minister for Aboriginal Affairs v Peko-Wallsend Ltd; [1986] HCA 40; (1986) 162 CLR 24 Minister for Immigration v Li [2013] HCA 18; (2013) 249 CLR 332 NABE v Minister for Immigration and Multicultural and Indigenous Affairs (No 2) [2004] FCAFC 263; (2004) 144 FCR 1 Windshuttle v Commissioner of Taxation [1993] FCA 553; (1993) 46 FCR 235