Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Queensland Maintenance Services Pty Ltd v Commissioner of Taxation [2011] FCA 1443 Citation: Queensland Maintenance Services Pty Ltd v Commissioner of Taxation [2011] FCA 1443
Parties: QUEENSLAND MAINTENANCE SERVICES PTY LTD (ACN 104 887 103) v COMMISSIONER OF TAXATION AND THE DEPUTY COMMISSIONER OF TAXATION and GOODSTART CHILDCARE LIMITED (ACN 139 967 794)
File number: QUD 130 of 2011
Judge: COLLIER J
Date of judgment: 15 December 2011
Catchwords: ADMINISTRATIVE LAW – application for judicial review under Administrative Decisions (Judicial Review) Act 1977 (Cth), Judiciary Act 1903 (Cth) and Federal Court of Australia Act 1976 (Cth) – uncertainty – relevant considerations – improper purpose – bad faith – unreasonableness TAXATION – amended assessments of tax, shortfall interest charges and shortfall penalties issued to taxpayer – section 260-5 of Schedule 1 to Taxation Administration Act 1953 (Cth) – original notice served by Commissioner of Taxation on third party revoked and new notice served – delegation by Commissioner – whether decision-maker properly authorised – principles in O'Reilly v Commissioners of the State Bank of Victoria (1983) 153 CLR 1 – omission of Australian Company Number or Australian Business Number of recipient from notice – omission of proper officer or public officer of recipient from notice – whether identity of taxpayer certain – genuine dispute of taxpayer in respect of debt – financial impact on taxpayer of service of notice under section 260-5 notice – hardship to third parties – risk to the revenue
Legislation: Administrative Decisions (Judicial Review) Act 1977 (Cth) ss 2, 5, 6, 7 Federal Court of Australia Act 1976 (Cth) ss 21, 23 Income Tax Assessment Act 1936 (Cth) ss 201, 218, 264 Income Tax Assessment Act 1997 (Cth) s 8-1 Judiciary Act 1903 (Cth) s 39B Taxation Administration Act 1953 (Cth) ss 4, 7, 8(1), 14ZZM, 260-5 of Sch 1 Taxation Administration Regulations 1976 (Cth) reg 45(1)
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