Commissioner of Taxation v A Taxpayer [2006] FCA 888

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v A Taxpayer [2006] FCA 888

ADMINISTRATIVE LAW – judicial scrutiny of Tribunal decision – Tribunal's reasons must be read as a whole – distinction between issues of fact and law – when an inference of fact may demonstrate an error of law – grounds for judicial review – 'no evidence' ground – failure to take into account relevant consideration – taking into account irrelevant consideration – Wednesbury unreasonableness – failure to exercise discretion – no error of law in Tribunal's decision TAXATION – appeal – meaning of 'serious hardship' – factors relevant to exercise of discretion to release taxpayer from tax liability

Administrative Appeals Tribunal Act 1975 (Cth) s 44(1) Federal Court of Australia Act 1976 (Cth) s 50 Taxation Administration Act 1953 (Cth) ss 14ZZK, 340 – 5(3) Associated Provincial Picture Houses Limited v Wednesbury Corporation [1948] 1 KB 223 applied Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 applied Corlette v Mackenzie (1996) 62 FCR 597 referred to Minister for Aboriginal Affairs v Peko-Wallsend Limited (1986) 162 CLR 24 applied Minister for Immigration and Ethnic Affairs v Wu Shan Liang (1996) 185 CLR 259 applied Minister for Immigration and Multicultural Affairs v Epeabaka (1998) 84 FCR 411 referred to Powell v Evreniades (1989) 21 FCR 252 applied Powley v Crimes Compensation Tribunal (1996) 11 VAR 146 referred to Roads Corporation v Dacakis [1995] 2 VR 508 referred to Schmid v Comcare (2003) 77 ALD 782 referred to Van Grieken v Veilands (1991) 21 ATR 1639 at 1644 referred to Zizza v Federal Commissioner of Taxation (1999) 42 ATR 371 referred to COMMISSIONER OF TAXATION v A TAXPAYER NSD 1303 OF 2005 STONE J 12 JULY 2006 SYDNEY IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NSD 1303 OF 2005