Hyder v Commissioner of Taxation [2023] FCAFC 29

Federal Court of Australia

Hyder v Commissioner of Taxation [2023] FCAFC 29 Appeal from: Hyder v Commissioner of Taxation (No 2) [2022] FCA 421

File number: QUD 172 of 2022

Judgment of: LOGAN, BROMWICH AND HESPE JJ

Date of judgment: 8 March 2023

Catchwords: TAXATION – declarations and writ of prohibition sought against the Commissioner of Taxation pursuant to s 39B of the Judiciary Act 1903 (Cth) – Commissioner's power to issue assessments to more than one taxpayer in respect of income from the same source – accrual of general interest charge (GIC) – whether Commissioner required to give credit for tax paid by different taxpayer when calculating GIC – whether due date for payment ought to be deferred – Commissioner's power of recovery – where undertaking given not to commence recovery proceedings

Legislation: Administrative Decisions (Judicial Review) Act 1977 (Cth) s 13 Income Tax Assessment Act 1936 (Cth) ss 97, 177F Income Tax Assessment Act 1997 (Cth) s 5-15 Judiciary Act 1903 (Cth) s 39B Taxation Administration Act 1953 (Cth) ss 255-5, 255-10, 350-10, 350-12

Cases cited: Commissioner of Taxation v Futuris Corporation Limited [2008] HCA 32; (2008) 237 CLR 146 Commonwealth Agricultural Service Engineers Ltd (in liq) v Commissioner of Taxes (SA) [1926] HCA 30; (1926) 38 CLR 289 Deputy Commissioner of Taxation v Moorebank Pty Ltd [1988] HCA 29; (1988) 165 CLR 55 Deputy Commissioner of Taxation v Richard Walter Pty Ltd [1995] HCA 23; (1995) 183 CLR 168 Federal Commissioner of Taxation v S Hoffnung & Co Ltd [1928] HCA 49; (1928) 42 CLR 39 Federal Commissioner of Taxation v Stokes (1996) 72 FCR 160 Richardson v Federal Commissioner of Taxation [1932] HCA 67; (1932) 48 CLR 192