Commissioner of Taxation v Milne [2006] FCA 1005

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Milne [2006] FCA 1005

ADMINISTRATIVE LAW – context of liability to income tax – review of decision of AAT to grant relief from income tax in favour of legal practitioner referrable to circumstances of serious hardship – implications of that statutory notion in case of long established legal practitioner adversely affected financially by marital breakdown, illness and financial misconduct of former partner – whether Tribunal took into account irrelevant considerations or failed to take into account relevant considerations in its determination or otherwise of the prevalence of serious hardship Taxation Administration Act 1953 (Cth) s 340-5, 340-15, Division 340 of Part 4-50 of Schedule 1 generally Bankruptcy Act 1966 (Cth) Part VI Div 4B ss 139J, 139K, 139P(1) and (2), 139Q and 139T(1) and (2)(a)-(e) Income Tax Assessment Act 1936 (Cth) s 265 Australian Taxation Office Receivables Policy par 24.4.1 NSW Associated Blue-Metal Quarries Limited v Federal Commissioner of Taxation (1956) 94 CLR 509applied Taxation Ruling IT 2440 Re Filsell and Commissioner of Taxation [2004] AATA 1012 referred to Re Wilson and Minister for Territories (1985) 7 ALD 225 referred to Ferguson and Commissioner of Taxation [2004] AATA 779 cited Spicer and Commissioner of Taxation [2002] AATA 960 cited Powell v Evreniades (1989) 21 FCR 252 applied Giris Pty Ltd v Commissioner of Taxation (1969) 119 CLR 365cited R v Trebilco; Ex parte FS Falkiner & Sons Ltd (1936) 56 CLR 20cited Minister for Aboriginal Affairs v Peko-Wallsend Ltd (1986) 162 CLR 24cited Van Grieken v Veilands (1991) 21 ATR 1639cited Re Drake and Minister for Immigration and Ethnic Affairs (No. 2) (1979) 2 ALD 634 discussed Bond v The Trustee of the Property of Alan Bond, A Bankrupt (1994) 52 FCR 304referred to New South Wales Bar Association v Murphy (2002) 55 NSWLR 23referred to Parramatta City Council v Pestell (1972) 128 CLR 305 referred to