Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Multiflex Pty Ltd v Commissioner of Taxation [2011] FCA 1112 Citation: Multiflex Pty Ltd v Commissioner of Taxation [2011] FCA 1112
Parties: MULTIFLEX PTY LTD (ACN 137 111 598) v THE COMMISSIONER OF TAXATION
File number: VID 446 of 2011
Judge: JESSUP J
Date of judgment: 30 September 2011
Catchwords: TAXATION – Goods and services tax – Net amount calculated under taxpayer's GST return – Net amount negative – Commissioner obliged to refund net amount to taxpayer – Timing of that obligation – Whether refund to be made within reasonable period – Commissioner undertaking investigation into correctness of GST return – Commissioner's suspicion of fraud – Whether refund may be deferred pending completion of investigation – Whether taxpayer entitled to immediate or prompt payment.
Legislation: A New Tax System (Goods and Services Tax) Act 1999 (Cth) s 7, 9, 11, 17, 33, 35, 38 Taxation Administration Act 1953 (Cth) s3A, s 8AAZLA, 8AAZLB, 8AAZLF, 8AAZLG, s 105, A New Tax System (Tax Administration) Act 1999 (Cth) Sch 15 Administrative Decisions (Judicial Review) Act 1977 Judiciary Act 1903 s39B
Cases cited: Virgin Blue Airlines Pty Ltd v Commissioner of Taxation [2010] FCAFC 137 Saga Holdings Limited v Commissioner of Taxation (2006) 156 FCR 256
Date of hearing: 19, 20 and 21 September 2011
Place: Melbourne
Division: GENERAL DIVISION
Category: Catchwords
Number of paragraphs: 37
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