Commissioner of Taxation of the Commonwealth of Australia v Ludekens [2013] FCA 142

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation of the Commonwealth of Australia v Ludekens [2013] FCA 142 Citation: Commissioner of Taxation of the Commonwealth of Australia v Ludekens [2013] FCA 142

Parties: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v ANDREW LUDEKENS and PETER VAN DE STEEG

File number: VID 692 of 2011

Judge: MIDDLETON J

Date of judgment: 4 March 2013

Corrigendum: 8 March 2013

Catchwords: TAXATION – Taxation Administration Act 1953 (Cth) – Division 290 – Civil penalty regime –Whether entity is a promoter of tax exploitation scheme – Whether entity has implemented a scheme otherwise than in accordance with its product ruling – Time limits on commencement of actions in respect of an entity's involvement in a tax exploitation scheme STATUTORY INTERPRETATION – Meaning of 'markets the scheme or otherwise encourages the growth of the scheme or interest in it' – Meaning of consideration received 'in respect of' marketing or encouragement

Legislation: A New Tax System (Goods and Services Tax) Act 1999 (Cth) Acts Interpretation Act 1901 (Cth) Evidence Act 1995 (Cth) Income Tax Assessment Act 1936 (Cth) Income Tax Assessment Act 1997 (Cth) Taxation Administration Act 1953 (Cth)

Cases cited: Australian Education Union v Department of Education and Children's Services (2012) 285 ALR 27 Brooks v Commissioner of Taxation (2002) 100 FCR 117 Certain Lloyd's Underwriters Subscribing to Contract No IH00AAQS v Cross (Matter No S417 / 2011) (2012) 293 ALR 412 Commissioner of Taxation v Hart (2004) 217 CLR 216 Commissioner of Taxation v McDonald (1987) 15 FCR 172 Commissioner of Taxation v Noza Holdings Pty Ltd (2012) 201 FCR 445 Commissioner of Taxation v Peabody (1994) 181 CLR 359 Commissioner of Taxation v Scully (2000) 201 CLR 148 Commissioner of Taxation v Sleight (2004) 136 FCR 211 Commissioner of Taxation v Spotless Services (1996) 186 CLR 404 Commissioner of Taxation v Star City Pty Ltd (2009) 175 FCR 39 Federal Commissioner of Taxation v Lenzo (2008) 167 FCR 255 Federal Commissioner of Taxation v Trail Bros Steel & Plastics Pty Ltd (2010) 186 FCR 410 Henderson v Pioneer Homes Pty Ltd (1980) 29 ALR 597 J & G Knowles and Associates Pty Ltd v Commissioner of Taxation (2000) 96 FCR 402 Nintendo Company Limited v Centronics Systems Pty Limited (1994) 181 CLR 134 Noza Holdings Pty Ltd v Commissioner of Taxation [2011] FCA 46 Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355 Secretary of the Department of Social Security v a'Beckett (1990) 26 FCR 349 Woodside Energy Ltd v Federal Commissioner of Taxation (2009) 174 FCR 91 Workers' Compensation Board (Q) v Technical Products Pty Ltd (1988) 165 CLR 642