Bonnell v Deputy Commissioner of Taxation (No 5) [2008] FCA 991 [NOT FOR EXTERNAL DISTRIBUTION]

FEDERAL COURT OF AUSTRALIA

Bonnell v Deputy Commissioner of Taxation (No 5) [2008] FCA 991 TAXATION – remission of additional tax payable by way of penalty under a provision of Part VII of the Income Tax Assessment Act 1936 (Cth) – whether an invalid exercise of discretion to remit within the Hickman provisos could invalidate a Notice of Amended Assessment of the amended taxable income of a taxpayer and of the tax payable thereon into which notice of assessment of additional tax has been incorporated under s 227(2) of the Act – whether the Commissioner's discretion to remit additional tax under s 227(3) of the Act stands apart from the Commissioner's obligation to make an assessment of the additional tax payable under s 227(1) of the Act PRACTICE AND PROCEDURE – summary dismissal – striking out of pleadings –inadequate particulars Income Tax Assessment Act 1936 (Cth) ss 166, 170(1), 173, 174, 175 ,177, 204, 226K and 227 Acts Interpretation Act 1901 (Cth) s 33(1) Federal Court of Australia Act 1976 s 31A Federal Court Rules Order 11 r16, Order 12 r2, Order 20 r5 Bonnell v Deputy Commissioner of Taxation [2008] FCA 60 The King v Murray; Ex parte Proctor (1949) 77 CLR 387 Deputy Commissioner of Taxation v Richard Walter Pty Limited (1995) 183 CLR 168 Daihatsu Australia Pty Limited v Federal Commissioner of Taxation (2001) 47 ATR 156 SZFDE v Minister for Immigration and Citizenship [2007] 81 ALJR 1401 F. J. Bloeman Proprietary Limited v Federal Commissioner of Taxation (1981) 147 CLR 360 Theseus Exploration N.L. v. Foyster (1972) 126 CLR 507 General Steel Industries Inc. v. Commissioner for Railways (N.S.W.) (1964) 112 CLR 125 Jefferson Ford Pty Ltd v Ford Motor Company of Australia Limited [2008] FCAFC 60 Boston Commercial Services Pty Ltd (ACN 114 658 070) v GE Capital Finance Australasia Pty Ltd (ACN 070 396 020) (2006) 236 ALR 720 White Industries Australia Ltd v FC of T (2007) ATC 4441 DAVID NEIL BONNELL v DEPUTY COMMISSIONER OF TAXATION