Young v Commissioner of Taxation [2008] FCA 1908

FEDERAL COURT OF AUSTRALIA Young v Commissioner of Taxation [2008] FCA 1908 ADMINISTRATIVE LAW – Administrative Appeals Tribunal – whether the first limb of s 8-1 Income Tax Administration Act 1997 (Cth) was before the Tribunal – applicants raised the first limb, in the alternative, in notices of objection on review by a delegate of the respondent but not in their Statements of Facts, Issues and Contentions on review by the Tribunal – onus on applicants to show assessment was excessive – even if the first limb was initially before the Tribunal the applicants implicitly abandoned reliance on it at the hearing and relied only on the business limb. ADMINISTRATIVE LAW – whether Tribunal failed to give the applicant an opportunity to provide written closing submissions – applicant failed to provide submissions within the time directed by the Tribunal – no denial of procedural fairness. ADMINISTRATIVE LAW – alleged breach by Tribunal of its obligations under s 43(2B) of the Administrative Appeals Tribunal Act 1975 (Cth) – whether Tribunal failed to make findings on material questions of fact – ultimate findings need to be considered in context of entire decision – appeal dismissed.

Income Tax Assessment Act 1936 (Cth) Part IVA, ss 226, 226L, Income Tax Assessment Act 1997 (Cth) s 8-1 Administrative Appeals Tribunal Act 1975 s 39, 44(1), 43(2B) Taxation Administration Act 1953 (Cth) s 14ZU, 14ZZK

Barham v Commissioner of Taxation 2007 ATC 2633 Birdseye v Australian Securities and Investments Commission (2003) 76 ALD 321 Bisley Investment Corporation v Australian Broadcasting Tribunal (1982) 40 ALR 233 Blackwood Hodge (Australia) Pty Ltd v Collector of Customs (NSW) (1980) 47 FLR 131 Clement v Independent Indigenous Advisory Committee (2003) FCR 28 Commissioner of Taxation v Brixius (1987) 16 FCR 359 Commissioner of Taxation v Glennan (1999) 90 FCR 538 Copperart Pty Ltd v Commissioner of Taxation (1993) 93 ATC 4779 Department of Social Security v Cooper (1990) 26 FCR 13 Federal Commissioner of Taxation v Perkins (1993) 26 ATR 8 FederalCommissioner of Taxation v Raptis (1989) 20 ATR 1262 Federal Commissioner of Taxation v Starr (2007) 164 FCR 436 Federal Commissioner of Taxation v Dalco (1990) 168 CLR 614 Ferriday v Repatriation Commission (1996) 69 FCR 521 Goldie v Minister for Immigration & Multicultural Affairs [1999] FCA 1277 Maretech CMDL Pty Ltd v Federal Commissioner of Taxation (Cth) (1996) 34 ATR 459 New York Properties Pty Ltd v Federal Commissioner of Taxation [1985] FCA 306; (1985) 7 FCR 401 Price Street Professional Centre Pty Ltd v FCT (2007) 243 ALR 728 Starr v Federal Commissioner of Taxation 2007 ATC 4080 TNT Skypak International (Aust) Pty Ltd v FCT (1988) 82 ALR 175 Waterford v Commonwealth of Australia (1987) 71 ALR 673 BERNADETTE YOUNG, WARWICK YOUNG AND SHELDON YOUNG v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA