Aurora Developments Pty Ltd v Commissioner of Taxation (No. 2) [2011] FCA 1090

FEDERAL COURT OF AUSTRALIA

Aurora Developments Pty Ltd v Commissioner of Taxation (No. 2) [2011] FCA 1090 Citation: Aurora Developments Pty Ltd v Commissioner of Taxation (No. 2) [2011] FCA 1090

Parties: AURORA DEVELOPMENTS PTY LTD v COMMISSIONER OF TAXATION

File number(s): QUD 252 of 2008

Judge: GREENWOOD J

Date of judgment: 23 September 2011

Catchwords: TAXATION – consideration of challenges by the applicant to the imposition of an administrative penalty by the respondent under the provisions of the Taxation Administration Act 1953 (Cth) – consideration of whether the taxpayer and its agents have demonstrated that they took reasonable care in formulating a Business Activity Statement for the month ending 31 July 2004 – consideration of s 284-75 and s 284-215(2) of Schedule 1 to the Taxation Administration Act 1953 (Cth) – consideration of whether the power conferred upon the Commissioner to make an assessment of penalty is a power which falls within s 33(3) of the Acts Interpretation Act 1901 (Cth)

Legislation: Taxation Administration Act 1953 (Cth), ss 284-10, 284-15, 284-25, 284-75, 284-75(1), 284-80, 284-85, 284-90, 284-215(2), 298-10, 298-15, 298-30, of Schedule 1 Acts Interpretation Act 1901 (Cth), s 33(3)

Cases cited: Aurora Developments Pty Ltd v Commissioner of Taxation [2011] FCA 232 – cited and quoted Kajewski v Federal Commissioner of Taxation [2003] FCA 258; (2003) 52 ATR 455 - cited North Ryde RSL v Commissioner of Taxation [2002] FCA 313; (2002) 121 FCR 1 – cited MLC Ltd v Commissioner of Taxation [2002] FCA 1491; (2002) 126 FCR 37 – cited Aurora Developments Pty Ltd v Commissioner of Taxation [2011] FCA 244 – cited and quoted Flaherty v Secretary, Department of Health and Ageing and Others [2010] FCAFC 67; (2010) 184 FCR 564 – cited R v Ng (2002) 5 VR 257 - cited Azevedo v Secretary Department of Primary Industries and Energy [1992] FCA 106; (1992) 35 FCR 284 - cited Collector of Customs (NSW) v Brian Lawlor Automotive Pty Ltd (1979) 41 FLR 338 - cited Heslehurst v Government of New Zealand [2002] FCA 429; (2002) 117 FCR 104 - cited Re Brian Lawlor Automotive Pty Ltd and Collector of Customs (NSW) (1978) 1 ALD 167 – cited