Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Muc v Commissioner of Taxation [2008] FCA 668
INCOME TAX – administration – late payment penalties – general interest charge – application for judicial review of decision by a delegate of the Deputy Commissioner to disallow remission of GIC – decision to uphold the earlier decision is the effective or operative decision in these proceedings – alleged error of law and improper exercise of power – discretion to remit all or part of the charge payable – respondent to reconsider the applicant's further application for remission Taxation Administration Act 1953 (Cth) s 8AAG Judiciary Act 1903 (Cth) s 39B Administrative Decisions (Judicial Review) Act 1977 (Cth) ss 5, 16 Amcor Ltd v Comptroller-General of Customs (1988) 79 ALR 221 cited Corinthian Industries (Syd) Pty Ltd v Comptroller-General of Customs & Ors (1989) 86 ALR 387 cited Elias v Commissioner of Taxation (2002) 51 ATR 1 applied Post Office Agents Association Ltd & Anor v Australian Postal Commission (1988) 84 ALR 563 cited Universal Magazines Pty Ltd v Comptroller-General of Customs (1990) 21 ALD 502 cited Webb v Commissioner of Taxation (No. 2) (1993) 27 ATR 459 applied KATARINA MUC v DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
NSD 2554 OF 2006
EDMONDS J
16 MAY 2008
SYDNEY
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY NSD 2554 OF 2006
BETWEEN: KATARINA MUC
Applicant
AND: DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
Respondent
JUDGE: EDMONDS J
DATE OF ORDER: 16 MAY 2008
WHERE MADE: SYDNEY
THE COURT ORDERS THAT:
1. The respondent reconsider the applicant's further application dated 1 November 2006 for remission of general interest charge and make a decision in respect of it. 2. The applicant's further amended application be otherwise dismissed. 3. The applicant pay the respondent's costs. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules. IN THE FEDERAL COURT OF AUSTRALIA
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