Kronen v Commissioner of Taxation [2012] FCA 1463

FEDERAL COURT OF AUSTRALIA

Kronen v Commissioner of Taxation [2012] FCA 1463 Citation: Kronen v Commissioner of Taxation [2012] FCA 1463

Parties: HORST WILHELM KRONEN v COMMISSIONER OF TAXATION

File number: SAD 130 of 2012

Judge: BESANKO J

Date of judgment: 21 December 2012

Catchwords: PRACTICE AND PROCEDURE – application for leave to file amended originating application – where respondent issued application for summary judgment pursuant to subs 31A(2) of Federal Court of Australia Act 1976 (Cth) and Rule 26.01 of Federal Court Rules 2011 (Cth) – where applicant seeks judicial review of decision of respondent to take no steps to recover alleged superannuation contribution shortfalls payable by former employer to applicant's superannuation fund, pursuant to Superannuation Guarantee (Administration) Act 1992 (Cth) ("SGAA") – whether applicant has statutory right to require respondent to pursue his contribution shortfall claim or whether respondent subject to public duty to pursue employee complaints with respect to superannuation contribution shortfalls under Part 4 of SGAA – availability of prerogative writs or declaratory relief – whether jurisdiction under subs 39B(1) or subs 39B(1A) of Judiciary Act 1901 (Cth) engaged – whether applicant's substantive review application has no real prospect of success. Held: Leave to amend the originating application is refused; the originating application is dismissed.

Legislation: Administrative Decisions (Judicial Review) Act 1977 (Cth) Federal Court of Australia Act 1976 (Cth) s 31A Federal Court Rules 2011 (Cth) Rule 26.01 Judiciary Act 1901 (Cth) s 39B, 39(1A) Superannuation Guarantee (Administration) Act 1992 (Cth) ss 3, 6, 17, 33, 36, 37 Superannuation Guarantee Charge Act 1992 (Cth) s 3 Taxation Administration Act 1953 (Cth) Part IVC Workplace Relations Act 1996 (Cth) s 848