Collie v Commissioner of Taxation [2024] FCAFC 172

Federal Court of Australia Collie v Commissioner of Taxation [2024] FCAFC 172 File number(s):

Judgment of: O'CALLAGHAN, MCEVOY and NEEDHAM JJ

Date of judgment: 19 December 2024

Catchwords: TAXATION – appeal pursuant to s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) (AAT Act) – review of objection decision – Tribunal failed to give proper regard to submissions and evidence under s 43(2B) of AAT Act – Tribunal failed to give proper reasons – Tribunal erred in construction of s 177C(1)(a) of the Income Tax Assessment Act 1936 (Cth) – Tribunal erred in law – appeal allowed

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) ss 43(2B) 44 Income Tax Assessment Act 1936 (Cth) Part IVA, ss 97, 177A, 177C, 177F

Beale v Government Insurance Office of New South Wales (1997) 48 NSWLR 430 Blackman v Commissioner of Taxation (1993) 43 FCR 449 Copperart Pty Ltd v Commissioner of Taxation (1993) ALD 377; (1993) 26 ATR 327 Collie v Commissioner of Taxation [2024] AATA 440 Dennis Willcox v Federal Commissioner of Taxation (1988) 79 ALR 267 Federal Commissioner of Taxation v Ashwick (Qld) No 127 Pty Ltd (2011) 192 FCR 325 Gomeroi People v Santos NSW Pty Ltd (No 2) (2024) 303 FCR 255 Cases cited: Grant v Commissioner of Taxation [2024] FCAFC 173 Hart v Federal Commissioner of Taxation (2018) 261 FCR 406 Keith v Gal [2013] NSWCA 339 Minister for Immigration and Border Protection v Maioha (2018) 267 FCR 643 NAIS v Minister for Immigration and Multicultural and Indigenous Affairs (2005) 228 CLR 470 RCI Pty Ltd v Federal Commissioner of Taxation [2011] FCAFC 104; (2011) 84 ATR 785 Skiwing Pty Ltd v Trust Company of Australia [2006] NSWCA 276 Statham v Federal Commissioner of Taxation [1988] FCA 463; (1988) 20 ATR 228 TechnologyOne Ltd v Roohizadegan [2021] FCAFC 137; (2021) 309 IR 262