Clark v Commissioner of Taxation [2007] FCA 1426

FEDERAL COURT OF AUSTRALIA

Clark v Commissioner of Taxation [2007] FCA 1426 TAXATION – consideration of an application to strike out reliance by the Commissioner of Taxation upon s 468 of the Corporations Act 2001 (Cth) in support of an amended assessment, on the ground that reliance by the Commissioner upon the section would result in procedural unfairness in the conduct of an appeal from an objection decision of the Commissioner – consideration of whether the Commissioner is entitled to raise a new matter not relied upon in issuing an amended assessment or making a decision on the taxpayer's objection to the assessment – consideration of the taxpayer's entitlement to raise and rely upon events occurring after the date of the Commissioner's objection decision PRACTICE AND PROCEDURE – consideration of an application for leave to amend grounds of objection to an amended assessment issued by the Commissioner of Taxation – consideration of the adequacy of the Commissioner's appeal statement for the purposes of Order 52B, rule 5(2)(a)(iv)

Income Tax Assessment Act 1936 (Cth), s 160WA(1) and (2) Income Tax Assessment Act 1997 (Cth) Taxation Administration Act 1953 (Cth), s 14ZZ, s 14ZZ0(a), s 14ZZ0(b)(i) Corporations Act 2001 (Cth), s 468 Administrative Decisions (Judicial Review) Act 1977 (Cth)

Federal Commissioner of Taxation v Wade (1951) 84 CLR 105 Commissioner of Taxation v ANZ Savings Bank Ltd (1994) 181 CLR 466 Queensland Television Limited v Commissioner of Taxation (1969) 119 CLR 167 Commissioner of Taxation v Jackson (1990) 27 FCR 1 Rio Tinto Ltd v Federal Commissioner of Taxation (2004) 55 ATR 321 HELEN CLARK v COMMISSIONER OF TAXATION QUD501 OF 2006

GREENWOOD J

12 SEPTEMBER 2007

BRISBANE IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY QUD501 OF 2006