Transtar Linehaul Pty Limited v Deputy Commissioner of Taxation [2011] FCA 856

FEDERAL COURT OF AUSTRALIA

Transtar Linehaul Pty Limited v Deputy Commissioner of Taxation [2011] FCA 856 Citation: Transtar Linehaul Pty Limited v Deputy Commissioner of Taxation [2011] FCA 856

Parties: TRANSTAR LINEHAUL PTY LIMITED v DEPUTY COMMISSIONER OF TAXATION

File number: NSD 997 of 2011

Judge: ROBERTSON J

Date of judgment: 5 August 2011

Catchwords: TAXATION – PAYG liability – estimate – whether estimate revoked by operation of statute – whether proceedings related to recovery of unpaid amount of estimate –whether affidavit verified facts sufficient to prove underlying liability never existed – whether wages paid to employees - whether amount withheld from those wages ADMINISTRATIVE LAW – garnishee notices – whether procedural fairness required prior opportunity to be heard – whether issue of notices improper exercise of the power ADMINISTRATIVE LAW – Commissioner's refusal to extend time for a statutory declaration to be given to him – whether refusal an improper exercise of the power

Legislation: Acts Interpretation Act 1901 (Cth) Administrative Decisions (Judicial Review) Act 1977 (Cth) Federal Court of Australia Act 1976 (Cth) Income Tax Assessment Act 1936 (Cth) Income Tax Assessment Act 1997 (Cth) Insolvency (Tax Priorities) Legislation Amendment Act 1993 (Cth) Judiciary Act 1903 (Cth) Taxation Administration Act 1953 (Cth) Tax Laws Amendment (Transfer of Provisions) Act 2010 (Cth)

Cases cited: Beecham Group Ltd v Bristol Laboratories Pty Ltd (1968) 118 CLR 618 considered Cassaniti v Federal Commissioner of Taxation (2010) 186 FCR 480 considered Commissioner of State Revenue (Vict.) v Royal Insurance Australia Ltd (1994) 182 CLR 51 cited Commissioner of Taxation v Sargon (1985) 75 FLR 394 followed Commonwealth of Australia v SCI Operations Pty Limited (1998) 192 CLR 285 cited Comptroller-General of Customs v Kawasaki Motors Pty Limited (No 2) (1991) 32 FCR 243 cited Elsinora Global Ltd v Commissioner of Taxation (2006) 155 FCR 413 cited General Electronics International Pty Ltd v Deputy Commissioner of Taxation (1996) 96 ATC 5036 considered Heath v Deputy Federal Commissioner of Taxation (1995) 95 ATC 4430 considered IBM Australia Ltd v National Distribution Services Pty Ltd (1991) 22 NSWLR 466 distinguished Minister for Immigration and Multicultural Affairs v Yusuf (2001) 206 CLR 323 considered Price v Elder (2000) 97 FCR 218 applied Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355 cited Saitta Pty Ltd v Commissioner of Taxation (2002) 125 FCR 388 cited Travelex Ltd v Federal Commissioner of Taxation (2010) 241 CLR 510 considered Uratoriu v Commissioner of Taxation (2008) 106 ALD 513 cited Victorian WorkCover Authority v Esso Australia Ltd (2001) 207 CLR 520 cited Workers' Compensation Board of Queensland v Technical Products Pty Limited (1988) 165 CLR 642 cited