Dan v Commissioner of Taxation of the Commonwealth of Australia (No 2) [2000] FCA 752

FEDERAL COURT OF AUSTRALIA

Dan v Commissioner of Taxation of the Commonwealth of Australia (No 2) [2000] FCA 752 INCOME TAX – proceedings challenging Commissioner's determinations under s 177F of Income Tax Assessment Act 1936 (Cth) and amended assessments – whether privative provisions of ss 175 and 177(1) of that Act apply – whether "Hickman principle" applies – bad faith on part of Commissioner – case sought to be made was error by Commissioner of which he "objectively must have known" – whether bad faith established.

Income Tax Assessment Act 1936 (Cth) ss 175, 177(1)

The King v Hickman and Others; Ex parte Fox and Another (1945) 70 CLR 598, applied Deputy Commissioner of Taxation v Richard Walter Pty Ltd (1995) 183 CLR 168, applied San Remo Macaroni Company Pty Ltd v Federal Commissioner of Taxation 99 ATC 5,138, cited Briglia v Commissioner of Taxation [2000] FCA 443, discussed Darrell Lea Chocolate Shops Pty Ltd v Commissioner of Taxation (1996) 72 FCR 175, discussed F J Bloemen Pty Ltd v Commissioner of Taxation (1981) 147 CLR 360, cited ALEXANDER MORVEN DAN v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA N 255 OF 2000 KORDAN PTY LIMITED (ACN 003 539 375) v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA N 256 OF 2000 RYDE HOMES PTY LIMITED (ACN 000 407 910) v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA N 257 OF 2000 LINDGREN J 7 JUNE 2000 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY N 255 OF 2000

BETWEEN: ALEXANDER MORVEN DAN

Applicant

AND: COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent

JUDGE: LINDGREN J

DATE OF ORDER: 7 JUNE 2000

WHERE MADE: SYDNEY

THE COURT ORDERS THAT: 1. The application be dismissed. 2. The applicant pay the respondent's costs. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.