Secretary of the Department of Families, Housing, Community Services and Indigenous Affairs v Jones [2012] FCA 639

FEDERAL COURT OF AUSTRALIA

Secretary of the Department of Families, Housing, Community Services and Indigenous Affairs v Jones [2012] FCA 639 Citation: Secretary of the Department of Families, Housing, Community Services and Indigenous Affairs v Jones [2012] FCA 639

Appeal from: Jones v Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2012] AATA 77

Parties: SECRETARY OF THE DEPARTMENT OF FAMILIES, HOUSING, COMMUNITY SERVICES AND INDIGENOUS AFFAIRS v DEBRA JONES

File number: NSD 355 of 2012

Judge: JACOBSON J

Date of judgment: 21 June 2012

Catchwords: ADMINISTRATIVE LAW – question of law – construction of clause 2 of Schedule 3 of A New Tax System (Family Assistance) Act 1999 (Cth) – power to waive debt in "special circumstances"

Legislation: Administrative Appeals Tribunal Act 1975 (Cth), s 44 A New Tax System (Family Assistance) Act 1999 (Cth), s 58, Schedule 3, cll 1, 2, 3 A New Tax System (Family Assistance) (Administration) Act 1999 (Cth), ss 71, 101 Superannuation Industry (Supervision) Regulations 1994 (Cth) Tax Laws Amendment (2009 Measures No. 1) Act 2009 (Cth)

Cases cited: Commonwealth v Verwayen (1990) 170 CLR 394 Groth v Secretary, Department of Social Security (1995) 40 ALD 541 Kertland v Secretary, Department of Family and Community Services (1999) 95 FCR 64 Kirkbright v Secretary, Department of Family and Community Services (2000) 106 FCR 281 Secretary, Department of Social Security v Smith (1991) 30 FCR 56 Secretary to the Department of Family and Community Services v Allan (2001) 116 FCR 1