Century Yuasa Batteries Pty Ltd v Commissioner of Taxation [1997] FCA 193

CATCHWORDS JUDICIAL REVIEW- review of decision of Commissioner of Taxation - whether a reviewable decision under s3(2)(e) of the Administrative Decisions (Judicial Review) Act 1977 (Cth)- demand for payment of money due and payable under the Income Tax Assessment Act 1936 (Cth) - whether demand was a condition precedent to liability to pay or entitlement to sue - whether demand was a substantive determination - whether demand had a practical effect on the applicant. INCOME TAX - interest withholding tax - interpretation and application of provisions of the Income Tax Assessment Act (Cth) 1936 - whether obligation on resident borrower to deduct withholding tax from interest payable - whether applicant "refused or failed" to deduct withholding tax - whether further amounts paid by the borrower to "gross up" the amount payable was interest or in the nature of interest - whether amount of withholding tax to reflect "grossed up" sum paid to lender - meaning of "interest"

Administrative Decisions (Judicial Review) Act 1977 (Cth) - s3(2)(e), s5 Income Tax Assessment Act 1936 (Cth) - Pt III Div 11A, Pt VI Div 4, s221YL(2A), s221YL(2B) David Securities Pty Ltd v Commonwealth Bank of Australia (1992) 175 CLR 353 Naiama Pastoral Co Pty Ltd v Elders Finance and Investment Co Ltd (1994) 94 ATC 4738 Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 Hutchins v Commissioner of Taxation (1996) 65 FCR 269 (FC) Pegasus Leasing Ltd v Commissioner of Taxation (1991) 32 FCR 158 Precision Pools Pty Ltd v Commissioner of Taxation (1992) 37 FCR 554 Perrott v Commissioner of Taxation (1922) 23 SR (NSW) 118 Permanent Trustee Co of New South Wales Ltd v Commissioner of Taxation [1940] ALR 291 He Kaw Teh v The Queen (1985) 157 CLR 523 Leask v The Commonwealth (1996) 70 ALJR 995 Chief of the General Staff v Stuart (1995) 58 FCR 299 (FC) Sherras v De Rutzer [1895] 1 QB 918 Ex parte Robinson; In re Nicholson, Stove (1862) 31 LJNS(B) 12 Consolidated Fertilizers Ltd v Commissioner of Taxation (1992) 36 FCR 1 Re Rouse; South Australian Gas Co v Official Receiver (1966) 8 FLR 122 Century Yuasa Batteries Pty Ltd v Commissioner of Taxation No QG 126 of 1993 Cooper J Brisbane 27 March 1997