Corporate Business Centres International Pty Ltd v Commissioner of Taxation [2004] FCA 458

FEDERAL COURT OF AUSTRALIA

Corporate Business Centres International Pty Ltd v Commissioner of Taxation [2004] FCA 458 INCOME TAX – private binding ruling – application for rulings made for by clients of applicant – dispute as to whether applicant was a rulee – ruling did not identify who the rulee was,– applicant not a rulee because ruling did not relate to its taxation affairs – validity of ruling also considered. JOINDER – motion to join applicants for rulings in proceedings for mandamus to require Commissioner to issue rulings before the court –joinder limited to administrative law relief and not to proceedings challenging the correctness of ruling said to be a valid ruling.

Taxation Administration Act 1953 (Cth) ss 14ZAA, 14ZAF, 14ZAG, 14ZAI, 14ZAH, 14ZAJ, 14ZAM, 14 ZAN, 14ZAO, 14ZAR, 14ZAS, 14ZAZA, 14ZY, 14ZYA, 15AA, 15AB Income Tax Assessment Act 1936 (Cth) Income Tax Assessment Act 1997 (Cth) Judiciary Act 1903 (Cth) s 39B Administrative Decisions (Judicial Review) Act 1977 (Cth) National Speakers Association of Australia Inc v Federal Commissioner of Taxation (1997) 97 ATC 5131 CTC Resources NL v Commissioner of Taxation (1994) 48 FCR 397 McCallum v Federal Commissioner of Taxation (1997) 97 ATC 4509

CORPORATE BUSINESS CENTRES INTERNATIONAL PTY LTD v COMMISSIONER OF TAXATION N 1701-1704 of 2003 HILL J 20 APRIL 2004 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY N 1701-1704 of 2003

BETWEEN: CORPORATE BUSINESS CENTRES INTERNATIONAL PTY LTD

APPLICANT

AND: THE COMMISSIONER OF TAXATION

RESPONDENT

JUDGE: HILL J

DATE OF ORDER: 20 APRIL 2004

WHERE MADE: SYDNEY

THE COURT ORDERS THAT: 1. The application under s 14ZZ of the Taxation Administration Act 1953 be dismissed. 2. The 71 rulees whose consent for joinder was obtained be joined to the administrative law proceedings, but not joined to that part of the application as was brought under 14ZZ of the Taxation Administration Act 1953. 3. In the event that rulings identifying the rulees have not been issued to and served upon the rulees, a writ of mandamus issue against the Respondent requiring the Respondent to comply with s 14ZAR of the Taxation Administration Act 1953 in relation to the applications for rulings made by or on behalf of the applicants. 4. The Respondent pay the costs of the Applicant in respect of the administrative law proceedings, but there be no order as to costs in the Pt IVC proceedings. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules