Grant v Commissioner of Taxation [2024] FCAFC 173

FEDERAL COURT OF AUSTRALIA Grant v Commissioner of Taxation [2024] FCAFC 173 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 made findings absent regard to evidence and submissions – Tribunal failed to give proper reasons – Tribunal erred in construction of s 177C(1)(a) of the Income Tax Assessment Act 1936 (Cth) – whether Tribunal erred in finding it had no jurisdiction or power to review a refusal of the respondent to defer time at which tax liabilities became due and payable under s 255-10 of the Taxation Administration Act 1953 (Cth) – appeal allowed

Administrative Appeals Tribunal Act 1975 (Cth) ss 43(2B) 44 Legislation: Income Tax Assessment Act 1936 (Cth) Part IVA ss 97, 177A, 177C, 177F Tax Administration Act 1953 (Cth) s 8AAG, Sch 1 s 255-10

Blackman v Commissioner of Taxation (1993) 43 FCR 449 Collie v Commissioner of Taxation [2024] FCAFC 172 Commonwealth Bank Officers Superannuation Corp Pty Ltd v Commissioner of Taxation (2005) 148 FCR 427 Copperart Pty Ltd v Commissioner of Taxation (1993) ALD 377; (2013) 26 ATR 327 Dennis Willcox v Federal Commissioner of Taxation (1988) 79 ALR 267 Federal Commissioner of Taxation v Administrative Appeals Tribunal (2011) 191 FCR 400 Federal Commissioner of Taxation v Apted (2021) 284 FCR 93 Cases cited: Federal Commissioner of Taxation v Ashwick (Qld) No 127 Pty Ltd (2011) 192 FCR 325 Federal Commissioner of Taxation v Futuris Corporation (2012) 205 FCR 274 Gomeroi People v Santos NSW Pty Ltd (No 2) (2024) 303 FCR 255 Grant v Commissioner of Taxation [2024] AAT 427 Hart v Federal Commissioner of Taxation (2018) 261 FCR 406 Minister for Immigration and Border Protection v Maioha (2018) 267 FCR 643 Paciocco v ANZ Banking Group Ltd (2016) 258 CLR 525 RCI Pty Ltd v Federal Commissioner of Taxation [2011] FCAFC 104; (2018) 84 ATR 785 Statham v Federal Commissioner of Taxation [1988] FCA 463; (1988) 20 ATR 228