Jagelman, Joseph Grant v Commissioner of Taxation [1995] FCA 977

CATCHWORDS TAXATION - Income Tax - Appeal from Administrative Appeals Tribunal - whether in circumstances where there was a failure to put a matter to the taxpayer, there was a denial of natural justice when that matter was decided adversely to the taxpayer - rule in Browne v Dunn discussed. ADMINISTRATIVE LAW - Appeal from Administrative Appeals Tribunal - whether failure to refer to uncontradicted evidence of a witness whose evidence was contrary to Tribunal's finding of fact constituted an error of law. Administrative Appeals Tribunal Act 1976 (Cth): ss37, 43(2A), 43(2B), 44(1) Income Tax Assessment Act 1936 (Cth): Part IIIA; ss160ZZN, 26AAA, 160M(3), 160M(3C). Allied Pastoral Holdings Pty Ltd v Commissioner of Taxation [1983] 1 NSWLR 1 at 21-2; applied. Bisley Investment Corporation Ltd v Australian Broadcasting Tribunal (1982) 59 FLR 132; followed. Blackwood Hodge (Australia) Pty Ltd v Collector of Customs (NSW) (1980) 47 FLR 131; followed. Browne v Dunn (1893) 6 R 67; discussed. Dolan v Australian and Overseas Telecommunications Corporation (1993) 42 FCR 206; followed. Fletcher v Federal Commissioner of Taxation (1988) 19 FCR 442; followed. Marelic v Comcare (1993) 47 FCR 437 at 444; followed. Seymour v Australian Broadcasting Commission (New South Wales Court of Appeal, 3 June 1997, unreported); discussed. Trade Practices Commission v Mobil Oil Australia Ltd (1984) 3 FCR 168; followed. JOSEPH GRANT JAGELMAN v COMMISSIONER OF TAXATION

No NG 752 of 1994 HILL J SYDNEY 29 NOVEMBER 1995

IN THE FEDERAL COURT OF AUSTRALIA ) ) NEW SOUTH WALES DISTRICT REGISTRY ) No NG 752 of 1994 ) GENERAL DIVISION )

ON APPEAL FROM THE TAXATION APPEALS DIVISION OF THE ADMINISTRATIVE APPEALS TRIBUNAL BETWEEN: JOSEPH GRANT JAGELMAN Applicant AND: COMMISSIONER OF TAXATION Respondent