Glennan v Commissioner of Taxation [1999] FCA 297

FEDERAL COURT OF AUSTRALIA

Glennan v Commissioner of Taxation [1999] FCA 297

INCOME TAX – Assessable income – s 25(1) Income Tax Assessment Act 1936 (Cth) – first limb – taxpayer formulates plans for a Sydney Harbour tunnel – whether payments received by the taxpayer pursuant to terms of settlement with joint ventures constitute "income" – whether finding to that effect by Administrative Appeals Tribunal was open ADMINISTRATIVE LAW – Contention of law not raised before Tribunal - whether Administrative Appeals Tribunal required to make findings on material facts WORDS AND PHRASES – "income" Administrative Appeals Tribunal Act 1975 (Cth), ss 43(2), 43(2B), 44(1) Income Tax Assessment Act 1936 (Cth), ss 25(1), 25A, 26(e), Part 3A Taxation Administration Act 1953, ss 14ZU, 14ZZK, 14ZZ Federal Court Rules, O 35, r 7(1), O 52, r 10(2)(b), O 52, r 15 Federal Court of Australia Act 1976 (Cth), s 50

Federal Commissioner of Taxation v The Myer Emporium Limited (1987) 163 CLR 199, followed Jess v Scott (1986) 12 FCR 187, followed Allsop v Commissioner of Taxation of the Commonwealth of Australia (1964) 113 CLR 341, cited Federal Commissioner of Taxation v Spedley Securities Ltd (1988) 88 ATC, 4126, cited

Federal Commissioner of Taxation v Whitfords Beach Pty Ltd (1992) 150 CLR 355, followed First Provincial Building Society Ltd v Commissioner of Taxation (1995) 56 FCR 320, followed GP International Pipecoaters Pty Ltd v Federal Commissioner of Taxation (1990) 170 CLR 124, cited JB Chandler Investment Company Ltd v Commissioner of Taxation (1993) 47 FCR 588, cited Szajntop v Federal Commissioner of Taxation (1993) 42 FCR 318, cited Kuswardana v Minister for Immigration & Ethnic Affairs (1981) 54 FLR 334, distinguished Associated Picture Houses Ltd v Wednesbury Corporation [1948] 1 KB 223, cited Minister for Aboriginal Affairs v Peko Wallsend Ltd (1987) 162 CLR 24, cited Federal Commissioner of Taxation v Raptis (1989) 89 ATC 4994, cited Secretary, Department of Social Security v Cooper (1990) 26 FCR 13, cited Federal Commissioner of Taxation v Perkins (1993) 93 ATC 4524, cited Ferriday v Repatriation Commission (1996) 69 FCR 521, cited