Rio Tinto Ltd v Commissioner of Taxation [2004] FCA 335

FEDERAL COURT OF AUSTRALIA

Rio Tinto Ltd v Commissioner of Taxation [2004] FCA 335 TAXATION – Appeal from Commissioner's disallowance of taxpayer's objection – Requirement of Federal Court Rules that Commissioner file statement outlining succinctly the Commissioner's contentions and the facts and issues in the appeal as the Commissioner perceives them – Whether document filed by Commissioner complies with Rules – Elements of complying statement – Relevance to contents of statement that onus on an appeal lies on taxpayer – Relevance of fact that material omitted from statement available to taxpayer from other documents emanating from Commissioner ‑ Costs.

Taxation Administration Act 1953, s 14ZZO Rules of Federal Court Order 52B(5)(a)(v) McCormack v Federal Commissioner of Taxation (1979) 143 CLR 284 cited Evans v Federal Commissioner of Taxation (1989) 89 ATC 4540 considered Bailey v Federal Commissioner of Taxation (1977) 136 CLR 214 considered Jackson v Federal Commissioner of Taxation (1989) 87 ALR 461 considered Kolotex Hosiery (Australia) Pty Ltd v Federal Commissioner of Taxation (1975) 132 CLR 535 considered Saffron v Federal Commissioner of Taxation (1991) 22 ATR 131 cited Bartlett v Federal Commissioner of Taxation (2003) 54 ATR 261considered Federal Commissioner of Taxation v Peabody (1994) 181 CLR 359 cited Binetter v Federal Commissioner of Taxation (2003) 53 ATR 646 cited Bridgestone Australia Ltd v Federal Commissioner of Taxation (2002) 51 ATR 449 cited Federal Commissioner of Taxation v Mochkin (2003) ATC 4272 cited Spassked Pty Ltd v Federal Commissioner of Taxation (2003) ATC 4184 cited Hamilton v Oades (1989) 166 CLR 486 considered JC Decaux Australia Pty Ltd v Adshel Street Furniture Pty Ltd (2000) 178 ALR 339 cited Federal Commissioner of Taxation v Casuarina Pty Ltd (1971) 127 CLR 62 cited RIO TINTO LIMITED v THE COMMISSIONER OF TAXATION FOR THE COMMONWEALTH OF AUSTRALIA V 548, V549 and V 550 OF 2003 SUNDBERG J 29 MARCH 2004 MELBOURNE