Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Rawson Finances Pty Limited v Deputy Commissioner of Taxation [2011] FCA 1231 Citation: Rawson Finances Pty Limited v Deputy Commissioner of Taxation [2011] FCA 1231
Parties: RAWSON FINANCES PTY LIMITED (ACN 078 272 956) v DEPUTY COMMISSIONER OF TAXATION BCI FINANCES PTY LIMITED (ACN 055 988 531) v DEPUTY COMMISSIONER OF TAXATION RAWSON FINANCES PTY LIMITED (ACN 078 272 956) v DEPUTY COMMISSIONER OF TAXATION BCI FINANCES PTY LIMITED (ACN 055 988 531) v DEPUTY COMMISSIONER OF TAXATION
File numbers: NSD 532 of 2010 NSD 592 of 2010 NSD 698 of 2010 NSD 781 of 2010
Judge: FOSTER J
Date of judgment: 31 October 2011
Catchwords: ADMINISTRATIVE LAW – whether several discretionary decisions made by the Deputy Commissioner of Taxation not to defer the time by which assessed tax would be due and payable and not to defer recovery action should be set aside – whether such decisions are amenable to review under the Administrative Decisions (Judicial Review) Act 1977 (Cth)
Legislation: Administrative Decisions (Judicial Review) Act 1977 (Cth), s 5 Income Tax Assessment Act 1936 (Cth), ss 8, 161, 166, 170, 175, 177 and 204 Judiciary Act 1903, s 39B Taxation Administration Act 1953 (Cth), ss 8AAG, 14ZU, 14ZW, 14ZZA, 14ZZM, 14ZZR, 255-1, 255-5 and 255-10
Cases cited: Rawson Finances Pty Ltd v Deputy Commissioner of Taxation [2010] FCAFC 139 related Rawson Finances Pty Ltd v Deputy Commissioner of Taxation (No 2) [2010] FCA 780 related Rawson Finances Pty Ltd v Deputy Commissioner of Taxation (2010) 189 FCR 189 related Asiamet (No 1) Resources Pty Ltd v Commissioner of Taxation (2003) 126 FCR 304 cited Commissioner of Taxation (Cth) v Asiamet (No 1) Resources Pty Ltd (2004) 137 FCR 146 cited Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd (2008) 237 CLR 473 cited Elias v Commissioner of Taxation (2002) 123 FCR 499 followed Federal Commissioner of Taxation v Burness (As Trustee for the Property of Bottazzi, A Bankrupt) (2009) 77 ATR 61 followed Griffith University v Tang (2005) 221 CLR 99 cited
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