Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Commissioner of Taxation v Hacon Pty Ltd [2017] FCAFC 181 Appeal from: Hacon v Commissioner of Taxation [2017] FCA 659
File number: QUD 328 of 2017
Judges: ROBERTSON, PAGONE AND DERRINGTON JJ
Date of judgment: 23 November 2017
Catchwords: TAXATION – application to Commissioner of Taxation for a private ruling – Commissioner declined to rule – judicial review of Commissioner's decision to decline– whether Commissioner considered that further information was required to make a private ruling TAXATION – application to Commissioner of Taxation for a private ruling – whether application gave rise to obligations on the part of the Commissioner
Legislation: Administrative Decisions (Judicial Review) Act 1977 (Cth) Income Tax Assessment Act 1936 (Cth) Pt IVA Income Tax Assessment Act 1997 (Cth) Judiciary Act 1903 (Cth) Taxation Administration Act 1953 (Cth) Sch 1, Pt 5-5
Cases cited: Bellinz v Commissioner of Taxation (Cth) (1998) 84 FCR 154 Corporate Business Centres International Pty Ltd v Federal Commissioner of Taxation [2004] FCA 458; 137 FCR 108 CTC Resources NL v Commissioner of Taxation (1994) 48 FCR 397 Lamont v Federal Commissioner of Taxation [2005] FCA 513; 144 FCR 312 Nicovations Australia Pty Ltd v Secretary, Department of Health [2016] FCA 394; 338 ALR 429
Date of hearing: 2 November 2017
Registry: Queensland
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