Kordan Pty Ltd v Commissioner of Taxation [2000] FCA 1807

FEDERAL COURT OF AUSTRALIA

Kordan Pty Limited v Commissioner of Taxation [2000] FCA 1807 INCOME TAX – Determinations under s 177F of the Income Tax Assessment Act 1936 (Cth) and amended assessments issued thereafter – tender of assessments under s 177 of the Act – validity – conclusiveness – "the Hickman principle". Whether determination and assessments made in bad faith – whether primary judge erred in failing to infer that determinations and subsequent reassessments made in response to request for compensatory adjustments – whether primary judge erred in finding that assessments issued so as to subject taxpayer to penalty under s 226(1) of the Act.

EVIDENCE – rule in Jones v Dunkel – whether primary judge erred in not drawing inference from Commissioner of Taxation's failure to adduce evidence.

Income Tax Assessment Act 1936 (Cth) s 175, s 177 The King v Hickman; Ex parte Fox (1945) 70 CLR 598 discussed Deputy Commissioner of Taxation v Richard Walter Pty Ltd (1995) 183 CLR 168 cited Sunrise Auto Ltd v Commissioner of Taxation (1995) 61 FCR 446 referred to Hoare Bros Pty Ltd v Commissioner of Taxation (1996) 62 FCR 302 referred to Darrell Lea Chocolate Shops Pty Ltd v Commissioner of Taxation (1996) 72 FCR 175 referred to San Remo Macaroni Company Pty Ltd v Commissioner of Taxation 99 ATC 5138 referred to Jones v Dunkel (1959) 101 CLR 298 discussed ARM Constructions Pty Ltd v Commissioner of Taxation (1986) 10 FCR 197 referred to Stirling Harbour Services Pty Ltd v Bunbury Port Authority [2000] FCA 1381 referred to Duralla Pty Ltd v Plant (1984) 2 FCR 342 discussed Re Coldham; ex parte Brideson [No 2] (1990) 170 CLR 267 referred to CDJ v VAJ (1998) 197 CLR 172 referred to

Minister for Immigration and Multicultural Affairs v Thiyagarajah (2000) 169 ALR 515 referred to Allesch v Maunz (2000) 173 ALR 648 referred to Council of the City of Greater Wollongong v Cowan (1955) 93 CLR 435 cited Bradshaw v McEwans Pty Ltd (unreported, High Court of Australia, 27 April 1951) Minister for Aboriginal and Torres Strait Islander Affairs v State of Western Australia (1996) 67 FCR 40