Punin v Deputy Commissioner of Taxation [2000] FCA 568

FEDERAL COURT OF AUSTRALIA

Punin v Deputy Commissioner of Taxation [2000] FCA 568 SALES TAX – notices of assessment under the Sales Tax Assessment Act 1992 (Cth) ("the Assessment Act"), s 101 – where fire at shop operated by applicant – whether notices are notices of assessment for the purposes of the Assessment Act – whether assessment on purchases rather than sales – whether Commissioner made arbitrary assumption that all goods obtained under quote – whether Commissioner failed to consider effect of fire – whether Commissioner failed to determine quantities of goods the subject of assessable dealings – whether assessments under s 99 based on erroneous construction of s 97 of the Assessment Act SALES TAX – whether penalties under the Assessment Act, s 97 properly payable – where false statements made – whether tax properly payable by person making statement exceeds the tax that would have been calculated on the assumption that the statement was not false SALES TAX – whether the Assessment Act, s 116 precludes the Court from examining the validity of the assessments – whether there has been a bona fide attempt to exercise the power of assessment – whether the attempt to exercise the power relates to the subject matter of the Assessment Act – whether the exercise of the power is reasonably capable of reference to the power of assessment – whether there is no possibility at all that the assessments were correct PRACTICE & PROCEDURE – where applicant has commenced proceedings in the Administrative Appeals Tribunal for review of objection decisions – whether discretion to refuse to consider validity of assessments should be exercised WORDS & PHRASES – "tax properly payable" Sales Tax Assessment Act 1992 (Cth), ss 15(2), 16(2)(c), 27(1), 27(2), 27(3), 74, 88, 96, 97(1), 97(2), 97(3), 98, 99(1), 99(2), 99(3), 101(1), 101(2), 116(1); Table 1: AD2b, AD2c Sales Tax Imposition (General) Act 1992 (Cth), s 3 Sales Tax (Exemptions and Classifications) Act 1992 (Cth), Schedule 2: item 1(1)(n); Schedule 5: item 7 Taxation Administration Act 1953 (Cth), ss 14ZL(1), 14ZZK, Pt IVC Administrative Appeals Tribunal Act 1975 (Cth), s 44 Deputy Commissioner of Taxation v Richard Walter Pty Ltd (1995) 183 CLR 168 cited Darrell Lea Chocolate Shops Pty Ltd v Federal Commissioner of Taxation (1996) 34 ATR 491 considered Federal Commissioner of Taxation v Stokes (1996) 34 ATR 478 cited San Remo Macaroni Co Pty Ltd v Federal Commissioner of Taxation (1999) 99 ATC 5138 cited WILLIAM PUNIN v DEPUTY COMMISSIONER OF TAXATION & ANOR N 1424 OF 1999 EMMETT J SYDNEY 5 MAY 2000