McDonald v Commissioner of Taxation [2000] FCA 577

FEDERAL COURT OF AUSTRALIA

McDonald v Commissioner of Taxation [2000] FCA 577 CONTRACTS - ascertainment of when a contract for the sale of land was made, for purposes of assessing capital gains tax liability. ADMINISTRATIVE LAW - natural justice - whether Administrative Appeals Tribunal denied applicants natural justice when hearing evidence from witness by video-link. Administrative Appeals Tribunal Act 1975 (Cth), s 44 Income Tax Assessment Act 1936 (Cth), s 160U(3) Kiwi Brands Pty Ltd v Commissioner of Taxation (1998) 90 FCR 64 referred McDonald v Commissioner of Taxation (unreported, 25 February 1998) referred Collector of Customs v Pozzolanic (1993) 43 FCR 280 referred Minister for Immigration and Ethnic Affairs v Wu Shan Liang (1996) 185 CLR 259 referred Canberra Tradesmen's Union Club Inc v Minister for Environment, Land & Planning [2000] FCA 203 referred Minister for Immigration and Multicultural Affairs v Rajalingam [1999] FCA 719 referred Masters v Cameron (1954) 91 CLR 353 referred Holloway v McFeeters (1956) 94 CLR 470 referred B v Dentists Disciplinary Tribunal [1994] 1 NZLR 95 discussed Studniberg v J P Morgan Australia Ltd [1998] NSWIR Comm 483 discussed R v Kyu Hyuk Kim (1998) 104 A Crim R 233 referred Omran v Australian Postal Commission (1991) 14 AAR 51 distinguished IAN McDONALD & ANOR v COMMISSIONER OF TAXATION A 32 of 1999 FINN J 5 MAY 2000 CANBERRA

IN THE FEDERAL COURT OF AUSTRALIA

AUSTRALIAN CAPITAL TERRITORY A 32 OF 1999

DISTRICT REGISTRY

BETWEEN: IAN McDONALD &

LESLEY McDONALD

APPLICANTS

AND: COMMISSIONER OF TAXATION

RESPONDENT

JUDGE: FINN J

DATE OF ORDER: 5 MAY 2000

WHERE MADE: CANBERRA

THE COURT ORDERS THAT: 1. the application be dismissed with costs. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.