Commissioner of Taxation v Hornibrook [2006] FCA 9

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Hornibrook [2006] FCA 9 TAXATION – objections and appeals – Administrative Appeals Tribunal's powers on review – where taxpayer's objection did not raise issue of additional tax imposed – where Commissioner's objection decision made no reference to additional tax – where taxpayer purported to raise issue of additional tax before Tribunal – where taxpayer could not raise issue of additional tax without an order of the Tribunal which was not obtained – whether objection decision ineligible income tax remission decision – whether Tribunal had power to direct Commissioner to remit additional tax Administration Appeals Tribunal Act 1975 (Cth) s 43 Income Tax Assessment Act 1936 (Cth) ss 207, 223, 227 Taxation Administration Act 1953 (Cth) ss 14ZQ, 14ZS, 14ZY, 14ZZ, 14ZZK, Grollo Nominees Pty Ltd v FC of T (1997) 73 FCR 452 considered Secretary, Department of Social Security v Hodgson (1992) 37 FCR 32 applied Commonwealth Bank Officers Superannuation Corporation Pty Ltd v Commissioner of Taxation [2005] FCAFC 244 (30 November 2005, unreported) applied COMMISSIONER OF TAXATION v REGINALD HORNIBROOK NSD 213 OF 2005 EDMONDS J 20 JANUARY 2006 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NSD 213 OF 2005

ON APPEAL FROM THE TAXATION APPEALS DIVISION OF THE ADMINISTRATIVE APPEALS TRIBUNAL

BETWEEN: COMMISSIONER OF TAXATION

APPELLANT

AND: REGINALD HORNIBROOK

RESPONDENT

JUDGE: EDMONDS J

DATE OF ORDER: 20 JANUARY 2006

WHERE MADE: SYDNEY

THE COURT ORDERS THAT: 1. The appeal be dismissed. 2. The appellant pay the respondent's costs of the appeal.

Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA