Palassis v Commissioner of Taxation [2011] FCA 1305

FEDERAL COURT OF AUSTRALIA

Palassis v Commissioner of Taxation [2011] FCA 1305 Citation: Palassis v Commissioner of Taxation [2011] FCA 1305

Appeal from: Taxpayers v Federal Commissioner of Taxation [2011] AATA 33

Parties: STAN MICHAEL PALASSIS v THE COMMISSIONER OF TAXATION SCHEME MANAGERS PTY LTD v THE COMMISSIONER OF TAXATION SCHEME MANAGERS PTY LTD v THE COMMISSIONER OF TAXATION STAMFORDS ADVISORS AND CONSULTANTS PTY LTD v THE COMMISSIONER OF TAXATION STAMFORDS ADVISORS AND CONSULTANTS PTY LTD v THE COMMISSIONER OF TAXATION

File numbers: WAD 46 of 2011 WAD 47 of 2011 WAD 48 of 2011 WAD 49 of 2011 WAD 50 of 2011

Judge: MCKERRACHER J

Date of judgment: 15 November 2011

Catchwords: PRACTICE AND PROCEDURE – appeal from decision of Administrative Appeals Tribunal – application to strike out or dismiss grounds of appeal – whether question of law – power to strike out purported question of law from notice of appeal – distinction between question of law and finding of fact – Administrative Appeals Tribunal Act 1975 (Cth), s 44 – jurisdiction of the Court – whether appeal limited to question of law – appeal based on weight or existence of evidence before the Tribunal – considerations applicable to a summary striking out of grounds of appeal in contrast to determination at the hearing of the appeal

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) ss 33(1), 44(1) Corporations Act 2001 (Cth) s 1305 Federal Court of Australia Act 1976 (Cth) s 31A Income Tax Assessment Act 1936 (Cth) ss 109Y, 170, 226G Taxation Administration Act 1953 (Cth) ss 287-75, 284-85, 284-220, 14ZZK Federal Court Rules O 20 r 5 Federal Court Rules 2011 r 26.01