W R Carpenter Holdings Pty Ltd v Commissioner of Taxation [2006] FCA 1252

FEDERAL COURT OF AUSTRALIA

W R Carpenter Holdings Pty Ltd v Commissioner of Taxation [2006] FCA 1252

TAXES AND DUTIES –income tax and related legislation – international agreements between parties not at arm's length from each other – non-arm's length consideration –– request for particulars of the matters taken into account by Commissioner in making the determinations – Div 13 of Pt III of the Income Tax Assessment Act 1936 (Cth) - determinations made by the Commissioner under s 136AD of the Income Tax Assessment Act 1936 (Cth) – relationship between s 177(1) of the Income Tax Assessment Act 1936 (Cth) and s 14ZZO(b) of the Taxation Administration Act 1953 (Cth) – Held: order for provision of particulars not made.

PROCEDURE – international agreements between parties not at arm's length from each other – non-arm's length consideration – determinations made by the Commissioner under s 136AD of the Income Tax Assessment Act 1936 (Cth) – request for particulars of the matters taken into account by the Commissioner in making the determinations – Div 13 of Pt III of Income Tax Assessment Act 1936 (Cth) – relationship between s 177(1) of the Income Tax Assessment Act 1936 (Cth) and s 14ZZO(b) of the Taxation Administration Act 1953 (Cth) – Held: order for provision of particulars not made.

Income Tax Assessment Act 1936 (Cth) s 136AD, 175, 177(1), 177F(1) Taxation Administration Act 1953 (Cth) s 14ZZO(b) Avon Downs Pty Ltd v Commissioner of Taxation (1949) 78 CLR 353discussed Bailey & Ors v Commissioner of Taxation (1977) 136 CLR 214 discussed Binetter v Commissioner of Taxation (2003) 130 FCR 135 discussed Commissioner of Taxation v Dalco (1990) 168 CLR 614discussed Commissioner of Taxation v Sleight (2004) 136 FCR 211 followed Deputy Commissioner of Taxation v Richard Walter Pty Ltd (1995) 183 CLR 168 discussed Dorney v Commissioner of Taxation & Simons v Commissioner of Taxation [1980] 1 NSWLR 404 discussed Duggan & Anor v Commissioner of Taxation (1972) 129 CLR 365 discussed Commissioner of Taxation v Brian Hatch Timber Co (Sales) Pty Ltd (1972) 128 CLR 28 discussed Commissioner of Taxation v Clarke (1927) 40 CLR 246 cited Commissioner of Taxation v Peabody (1994) 181 CLR 359 discussed FJ Bloemen Pty Ltd v Commissioner of Taxation (1981) 147 CLR 360 discussed Gauci v Commissioner of Taxation (1975) 135 CLR 81discussed George v Commissioner of Taxation (1952) 86 CLR 183discussed Giris Pty Ltd v Commissioner of Taxation (1969) 119 CLR 365discussed Jackson v Commissioner of Taxation (1989) 87 ALR 461 discussed Kolotex Hosiery (Australia) Pty Ltd v Commissioner of Taxation (1975) 132 CLR 535discussed Macmine Pty Ltd v Commissioner of Taxation (1979) 53 ALJR 362cited Master Butchers Ltd v Commissioner of Taxation [1974] 1 NSWLR 350 discussed McAndrew v Commissioner of Taxation (1956) 98 CLR 263 discussed McCormack v Commissioner of Taxation (1979) 143 CLR 284cited R v Associated Northern Collieries & Ors (1910) 11 CLR 738 cited R v Hickman; Ex parte Fox and Clinton (1945) 70 CLR 598 cited Rio Tinto Ltd v Commissioner of Taxation (2004) 55 ATR 321 cited Sleight v Commissioner of Taxation (2003) 53 ATR 667cited Syngenta Crop Protection Pty Ltd & Anor v Commissioner of Taxation (2005) 61 ATR 186 followed Western Australian Capital Investment Co Ltd v Commissioner of Taxation (1989) 87 ALR 183 discussed