Rahman v Commissioner of Taxation [2018] FCAFC 54

FEDERAL COURT OF AUSTRALIA

Rahman v Commissioner of Taxation [2018] FCAFC 54 Appeal from: Rahman v Commissioner of Taxation [2017] FCA 1128 Rahman v Commonwealth of Australia as represented by the Australian Taxation Office [2017] FCA 1129

File numbers: NSD 1768 of 2017 NSD 1769 of 2017

Judges: RARES, LOGAN AND CHARLESWORTH JJ

Date of judgment: 6 March 2018

Catchwords: PRACTICE AND PROCEDURE – whether primary judge erred in dismissing application to reopen case after judgment reserved – consideration of overarching purpose of civil practice and procedure principles in Pt VB of Federal Court of Australia Act 1976 (Cth) – held no error demonstrated in primary judge's reasons – no exceptional circumstances or serious injustice demonstrated – no acceptable explanation for failure to raise arguments at the hearing PRACTICE AND PROCEDURE – whether primary judge erred in dismissing applications for judicial review of both decision of Deputy President and decision of Full Bench of the Fair Work Commission to refuse permission to appeal under ss 400(2) and 604(2) of Fair Work Act 2009 (Cth) – whether Full Bench or Deputy President's reasons disclosed failure to consider applicant's submission on particular issue – held no jurisdictional error in Full Bench or Deputy President's reasons PRACTICE AND PROCEDURE – whether primary judge erred in dismissing application for an extension of time to file application seeking relief under Administrative Decisions (Judicial Review) Act 1977 (Cth) s 11 or Judiciary Act 1903 (Cth) s 39B – where primary judge found no merit in proposed case and no acceptable explanation for delay and availability of and use of alternative avenues of review by applicant – held no error demonstrated in primary judge's reasons