Iannuzzi v Commissioner of Taxation [2019] FCAFC 39

FEDERAL COURT OF AUSTRALIA

Iannuzzi v Commissioner of Taxation [2019] FCAFC 39 Appeal from: Application for leave to appeal: Commissioner of Taxation v Iannuzzi [2018] FCA 1053

File number: NSD 1366 of 2018

Judges: KENNY, JAGOT AND BANKS-SMITH JJ

Date of judgment: 8 March 2019

Catchwords: PRACTICE AND PROCEDURE – application for leave to appeal from interlocutory orders of primary judge – where proposed appeal raises new ground not raised before primary judge – where primary judge overruled objection to admissibility of evidence obtained by Commissioner in exercise of compulsory statutory powers – where Commissioner adduced evidence for inquiry into liquidator – whether primary judge erred in finding that evidence was adduced for the administration or operation of a taxation law – whether proceeding is related to a taxation law – leave to appeal refused

Legislation: Corporations Act 2001 (Cth) s 536 Income Tax Assessment Act 1936 (Cth) s 263 Taxation Administration Act 1953 (Cth) Schedule 1 ss 353-10, 355-25, 355-30, 355-50

Cases cited: Apache Northwest Pty Ltd v Agostini [2009] FCA 534; 177 FCR 449 Binetter v Deputy Commissioner of Taxation (No 3) [2012] FCA 704; 89 ATR 296 Canadian Pacific Tobacco Company Limited v Stapleton (1952) 86 CLR 1 Commissioner of Taxation v De Vonk (1995) 61 FCR 564 Coulton v Holcombe (1986) 162 CLR 1 Decor Corporation Pty Ltd v Dart Industries Inc [1991] FCA 844; 33 FCR 397 Johns v Australian Securities Commission (1993) 178 CLR 408 LHRC v Deputy Commissioner of Taxation (No 3) [2015] FCA 52; 326 ALR 77 Samrein Pty Ltd v Metropolitan Water Sewerage and Drainage Board (1982) 41 ALR 467 Siegwerk Australia Pty Ltd v Nuplex Industries (Australia) Pty Ltd [2013] FCAFC 130; 305 ALR 412 Water Board v Moustakas (1988) 180 CLR 491