Queensland Trading & Holding Company Limited v Commissioner of Taxation [2005] FCA 418

FEDERAL COURT OF AUSTRALIA

Queensland Trading & Holding Company Limited v Commissioner of Taxation [2005] FCA 418

ADMINISTRATIVE LAW – sequel to determination of Spassked litigation – transferred Spassked taxation losses to two corporate members of Industrial Equity Limited corporate group disallowed – amended assessment issued to each applicant for primary tax – each amended assessment contained imposition of additional tax – reasons sought for refusal to remit additional tax pursuant to s 13 of the Administrative Decisions (Judicial Review) Act 1977 (Cth) – reasons refused by Commissioner – whether QTH and IEL entitled to reasons pursuant to s 13 ADJR Act not to remit additional tax pursuant to s 227(3) of the Income Tax Assessment Act 1936 (Cth) – whether decision to impose additional tax excluded from obligation to give reasons from operation of ADJR Act by paragraph (ga) of Schedule 1 thereto Income Tax Assessment Act 1936 (Cth) Part VII Administrative Decisions (Judicial Review) Act 1977 ss 13(1) and (4A); pars (e) and (ga) of Schedule 1 thereto Taxation Administration Act 1953 (Cth) Taxation Laws Amendment Act (No 3) 1991 (Cth) Training Guarantee (Administration) Act 1990 (Cth) Supreme Court Rules 1970 (NSW) Pt 15AA r 18 Spassked Pty Limited v Federal Commissioner of Taxation [2004] HCATrans 545 referred to Spassked Pty Limited v Federal Commissioner of Taxation (2003) ATC 5099 referred to Spassked Pty Limited v Federal Commissioner of Taxation (2003) ATC 4148 referred to Deputy Commissioner of Taxation v Mostyn (1987) 18 FCR 260 applied Grollo Nominees Pty Ltd v Federal Commissioner of Taxation (1997) 73 FCR 452 distinguished Kajewski v Federal Commissioner of Taxation [2003] ATC 4375 distinguished Avon Downs Pty Ltd v Federal Commissioner of Taxation (1949) 78 CLR 353 referred to Brown v Federal Commissioner of Taxation (2001) ATC 4299 distinguished Richardson v Federal Commissioner of Taxation (1932) 48 CLR 192 discussed Jolly v Federal Commission of Taxation (1935) 53 CLR 206 discussed Finance Facilities Pty Ltd v Commissioner of Taxation (1971) 127 CLR 106 applied TCN Channel 9 Pty Ltd v Antoniadis (No 2) (1999) 48 NSWLR 381 applied Director of Public Prosecutions v West (2000) 48 NSWLR 647 referred to Air Caledonie International v Commonwealth (1988) 165 CLR 462 discussed Re Dymond (1959) 101 CLR 11 applied