Constantinidis v Federal Commissioner of Taxation [2004] FCA 397

FEDERAL COURT OF AUSTRALIA

Constantinidis v Federal Commissioner of Taxation [2004] FCA 397

INCOME TAX – appeal from Administrative Appeals Tribunal – whether Tribunal denied natural justice to applicant for considering material produced to Tribunal but not admitted into evidence – whether Tribunal failed to consider submission advanced by applicant. INCOME TAX – penalties – whether penalty imposed by s 223 of the Income Tax Assessment Act 1936 should be calculated by reference to income tax assessed without regard to group tax withheld from salary of applicant and available as a credit in calculating the income tax payable by the applicant.

Income Tax Assessment Act 1936, ss 221C, 221F, 222, 223, 227 Administrative Appeals Tribunal Act 1975 (Cth), ss 33, 39, 43(2B), 44(1)

Punin v Deputy Federal Commissioners of Taxation 2000 ATC 4288 distinguished Clements v Independent Indigenous Advisory Committee [2003] FCAFC 143 cited Kioa v West (1985) 159 CLR 550 cited Dagli v Minister for Immigration and Multicultural & Indigenous Affairs [2003] FCAFC 298 cited Re Minister for Immigration and Multicultural Affairs; Ex Parte Lam (2003) 77 ALJR 699 cited Minister for Immigration & Ethnic Affairs v Wu Shan Liang (1996) 185 CLR 259 cited Customs v Pozzolanic (1993) 43 FCR 280 referred to Re Minister for Immigration and Multicultural Affairs; Ex Parte Miah (2001) 206 CLR 57 cited Dennis Wilcox Pty Ltd v Federal Commissioner of Taxation (1988) 79 ALR 267 cited Stergis v Commissioner of Taxation (1989) 89 ATC 4442 referred to Minister for Aboriginal Affairs v Peko-Wallsend Ltd (1985-1986) 162 CLR 24 cited ACHILLES CONSTANTINIDIS v FEDERAL COMMISSIONER OF TAXATION N 851 of 2003 HILL J 7 APRIL 2004 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY N 851 OF 2003

BETWEEN: ACHILLES CONSTANTINIDIS