Remuneration Planning Corporation Pty Ltd v Commissioner of Taxation [2001] FCA 255

FEDERAL COURT OF AUSTRALIA

Remuneration Planning Corporation Pty Ltd v Commissioner of Taxation

[2001] FCA 255

TAXATION – fringe benefits tax – whether taxpayer can challenge public ruling made pursuant to Pt IVAAA Taxation Administration Act 1953 (Cth) – whether Commissioner of Taxation can be bound or estopped by course of conduct

ADMINISTRATIVE LAW – whether taxpayer can challenge public ruling made pursuant to Pt IVAAA Taxation Administration Act 1953 (Cth) – whether Commissioner of Taxation can be bound or estopped by course of conduct

PRACTICE AND PROCEDURE – whether summary dismissal or strike out when proceeding apparently contrary to established authority where area of law not settled

WORDS AND PHRASES – "estoppel"

Taxation Administration Act 1953 (Cth) ss 14ZAAE, 14ZAAF, 14ZAAG, 14ZAAI, 14ZAZA, 14ZAZB, 14ZAZC, 78, 78A Fringe Benefits Tax Assessment Act 1986 (Cth) ss 74A, 74B, 74C Judiciary Act 1903 (Cth) ss 39B(1), 39B(1A) Croome v Tasmania (1997) 191 CLR 119 cited Bateman's Bay Local Aboriginal Land Council v Aboriginal Community Benefit Fund Pty Ltd (1998) 194 CLR 247 cited Re East, ex parte Nguyen (1998) 196 CLR 354 cited Bass v Permanent Trustee Co Ltd (1999) 198 CLR 334 cited Truth About Motorways Pty Ltd v Macquarie Infrastructure Investment Management Ltd (2000) 169 ALR 616 cited General Steel Industries Inc v Commissioner for Railways (NSW) (1964) 112 CLR 125 applied Federal Commissioner of Taxation v Wade (1951) 84 CLR 105 referred to Federal Commissioner of Taxation v ANZ Savings Bank Ltd (1994) 181 CLR 466 referred to Chamberlain v Deputy Commissioner of Taxation (1988) 164 CLR 502 referred to Federal Commissioner of Taxation v Ryan (2000) 168 ALR 704 referred to Bellinz v Commissioner of Taxation (1998) 84 FCR 154 referred to AGC (Investments) Ltd v Commissioner of Taxation (Cth) (1991) 91 ATC 4180 referred to OneTel Ltd v Commissioner of Taxation (2000) 101 FCR 548 cited