3D Scaffolding Pty Ltd v Commissioner of Taxation [2008] FCA 1477

FEDERAL COURT OF AUSTRALIA

3D Scaffolding Pty Ltd v Commissioner of Taxation [2008] FCA 1477

INCOME TAX – appeals from decisions of the Administrative Appeals Tribunal affirming objection decisions of the respondent in disallowing deductions under s 8-1 of the Income Tax Assessment Act 1997 (Cth) for outgoings claimed to have been incurred in respect of the hire of scaffolding equipment and objection decisions of the respondent treating those outgoings as dividends in the hands of a shareholder under Div 7A of the Income Tax Assessment Act 1936 (Cth) – Tribunal found that the alleged lessor did not exist – whether appeal on question of law pursuant to s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) or one of fact and law – whether breach of procedural fairness in failing to put specific allegations of fabrication in spreadsheet documents to the witness – whether the evidentiary rule in Browne v Dunn has application to proceedings before the Tribunal – no breach of procedural fairness – application dismissed Administrative Appeals Tribunal Act 1975 (Cth) ss 33, 39, 43, 44 Income Tax Assessment Act 1997 (Cth) s 8-1 Income Tax Assessment Act 1936 (Cth) Div 7A, s 109C Taxation Administration Act 1953 (Cth) s 14ZZK Migration Act 1958 (Cth) s 420 Austin v Deputy Secretary, Attorney-General's Department (1986) 12 FCR 22 referred to Birdseye v Australian Securities and Investment Commission (2003) 76 ALD 321 cited Browne v Dunn (1893) 6 R 67 (HL) considered BTR Plc v Westinghouse Brake and Signal Co (Australia) Ltd (1992) 26 ALD 1referred to Commission v Hayes (1989) 23 FCR 320cited Commissioner of Taxation v Metaskills Pty Ltd (2003) 130 FCR 248cited Fletcher & Ors v Federal Commissioner of Taxation (1988) 19 FCR 442 cited Hoskins v Repatriation Commission (1991) 32 FCR 443cited Jagelman v Federal Commissioner of Taxation 96 ATC 4055 applied Jones v Dunkel (1959) 101 CLR 298 referred to Kioa v West (1985) 159 CLR 550cited Kumagai Gumi Co Ltd v Commissioner of Taxation (1999) 90 FCR 274 referred to MacFarlane v Commissioner of Taxation (1986) 13 FCR 356 considered McAuliffe v Secretary, Department of Social Security (1991) 23 ALD 284 referred to Morales v Minister for Immigration and Ethnic Affairs (1995) 60 FCR 550 referred to Re Ruddock (in his capacity as Minister for Immigration and Multicultural Affairs) and Another; Ex parte Applicant S154/2002 (2003) 201 ALR 437 considered State Rail Authority of New South Wales v Collector of Customs (1991) 33 FCR 211 referred to Stephens v T Pittas Ltd (1983) 56 TC 722 distinguished Sullivan v Department of Transport (1978) 20 ALR 323 cited Tankey v Adams(2000) 104 FCR 152 referred to 3D SCAFFOLDING PTY LIMITED v COMMISSIONER OF TAXATION