Hart v Deputy Commissioner of Taxation [2005] FCA 1748

FEDERAL COURT OF AUSTRALIA

Hart v Deputy Commissioner of Taxation [2005] FCA 1748

ADMINISTRATIVE LAW – consideration of grounds of review of powers conferred on the Commissioner of Taxation pursuant to section 264(1)(a) and section 264(1)(b) of the Income Tax Assessment Act 1936 – scope of the powers conferred by the legislation – considerations to be taken into account by decision-maker –consideration of evidence going to ambiguity, reasonableness of notice period, compliance steps, costs of compliance and statement of reasons. Income Tax Assessment Act 1936 (Cth), s.264(1)(a), s.264(1)(b) Taxation Administration Act 1953 Administrative Decisions (Judicial Review) Act 1977 (Cth), s.13, s.5(1)(d), s.5(1)(e), s.5(2)(b) Judiciary Act 1903

Minister for Aboriginal Affairs v Peko-Wallsend (1986) 162 CLR 24 at pages 39-40 Minister for Immigration and Multicultural Affairs v Yusuf (2001) 206 CLR 323 at paras. 73 and 74 Fieldhouse & Ors v Commissioner of Taxation (1989) 25 FCR 187 (per Lockhart J at 194 and Hill J at 209, generally) Smorgon v Australia and New Zealand Banking Group Ltd (1976) 134 CLR 475, and at 481 Geosam Investments Pty Ltd v Australia and New Zealand Banking Group (1979) 25 ALR 445 May v Commissioner of Taxation (1999) 92 FCR 152, and at 166 Australian Constitution, s.51(xxxi) Federal Commissioner of Taxation v Australia and New Zealand Banking Group Ltd (1979) 143 CLR 499 Deloitte Touche Tohmatsu & Ors v Deputy Commissioner of Taxation 40 ATR 435, and at 451 and 452 Ganke v Deputy Commissioner of Taxation (Cth) No. 2 (1982) 78 FLR 455 Waterhouse v Commissioner of Taxation (Cth) (1988) 93 FLR 30 Amalgamated Television Services Pty Ltd v Australian Broadcasting Tribunal (1989) 91 ALR 363 MICHAEL JAMES PATRICK HART v DEPUTY COMMISSIONER OF TAXATION QUD 17 OF 2005 GREENWOOD J 5 DECEMBER 2005 BRISBANE