Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Pintarich v Deputy Commissioner of Taxation [2018] FCAFC 79 Appeal from: Pintarich v Deputy Commissioner of Taxation [2017] FCA 944
File number: TAD 41 of 2017
Judges: KERR, MOSHINSKY AND DERRINGTON JJ
Date of judgment: 25 May 2018
Catchwords:- TAXATION – General Interest Charge (GIC) – remission of GIC – where taxpayer applied for a full remission of GIC – where taxpayer also applied for a payment arrangement – where Deputy Commissioner sent letter to taxpayer to the effect that the Deputy Commissioner would accept a lump sum payment of a certain amount on or before a certain date – whether, by issuing the letter, the Deputy Commissioner made a decision to remit GIC – whether the primary judge erred in concluding that the Deputy Commissioner had not made a decision to remit GIC
Legislation: Administrative Decisions (Judicial Review) Act 1977 (Cth) Business Names Registration Act 2011 (Cth), s 66 Taxation Administration Act 1953 (Cth), ss 8AAG, 260-5 Taxation Administration Regulations 1976 (Cth), reg 45(2)
Cases cited: Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 Barrier Wharfs Ltd v W Scott Fell & Co Ltd (1908) 5 CLR 647 Brambles Holdings Ltd v Bathurst City Council (2001) 53 NSWLR 153 Codelfa Construction Pty Ltd v State Rail Authority (NSW) (1982) 149 CLR 337 Coulton v Holcombe (1986) 162 CLR 1 Dunstan v Higham (2016) 310 FLR 58; [2016] ACTCA 20 Gangemi v Osborne [2009] VSCA 297 Goodin v Commissioner of Taxation (2002) 169 FLR 282; 50 ATR 220 Griffith University v Tang (2005) 221 CLR 99 Guss v Commissioner of Taxation (2006) 152 FCR 88 He v Minister for Immigration and Border Protection [2017] FCAFC 206 Howard Smith & Co Ltd v Varawa (1907) 5 CLR 68 Irwin v Military Rehabilitation and Compensation Commission (2009) 174 FCR 574 Minister for Immigration and Citizenship v SZQOY (2012) 206 FCR 25 Minister for Immigration and Multicultural Affairs v Bhardwaj [2002] HCA 11; 209 CLR 597 Mount Bruce Mining Pty Ltd v Wright Prospecting Pty Ltd (2015) 256 CLR 104 Polo Enterprises Australia Pty Ltd v Shire of Broome [2015] WASCA 201; 49 WAR 134 Semunigus v Minister for Immigration and Multicultural Affairs [1999] FCA 422 Semunigus v Minister for Immigration and Multicultural Affairs [2000] FCA 240; 96 FCR 533 Telstra Corporation Ltd v Kotevski (2013) 209 FCR 558 Water Board v Moustakas (1988) 180 CLR 491
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