VN Railway Pty Ltd v Commissioner of Taxation [2013] FCA 265

FEDERAL COURT OF AUSTRALIA

VN Railway Pty Ltd v Commissioner of Taxation [2013] FCA 265 Citation: VN Railway Pty Ltd v Commissioner of Taxation [2013] FCA 265

Appeal from: Confidential v Commissioner of Taxation [2012] AATA 178

Parties: VN RAILWAY PTY LTD and VRONDIS NOMINEES PTY LTD v COMMISSIONER OF TAXATION

File number: VID 317 of 2012

Judge: TRACEY J

Date of judgment: 27 March 2013

Catchwords: TAXATION – appeal from Administrative Appeals Tribunal – proper construction of phrase "eligible employee" in s 82AAC of the Income Tax Assessment Act 1936 (Cth) – whether entitlement to deduction where superannuation contribution allegedly made in respect of an employee – whether book entries sufficient to show that contribution has in fact been made – whether open to Tribunal to determine intentional disregard for law where certain witness allegedly not cross-examined with respect to beliefs as to tax obligations – whether denial of procedural fairness – whether determination unreasonable

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) – s 44 Income Tax Assessment Act 1936 (Cth) – ss 82AAA, 82AAC, 82AAR, 226J Taxation Administration Act 1953 (Cth) – s 14ZZK

Cases cited: Allied Pastoral Holdings Pty Ltd v Federal Commissioner of Taxation (1983) 70 FLR 447 – referred to Attorney General (NSW) v Quin (1990) 170 CLR 1 – cited Browne v Dunn (1893) 6 R 67 – considered, applied Commissioner of Taxation v P Iori & Sons Pty Ltd (1987) 15 FCR 363 – considered, applied Confidential v Commissioner of Taxation [2012] AATA 178 – considered, followed Ermogenous v Greek Orthodox Community (2002) 209 CLR 95 – cited Ex parte Applicant S20/2002 (2003) 198 ALR 59 – cited Harris v Commissioner of Taxation (2002) 125 FCR 46 – considered Howard v Commissioner of Taxation (No 2) [2011] FCA 1421 – considered, distinguished Kioa v West (1985) 159 CLR 550 – cited Minister for Immigration and Multicultural Affairs v Eshetu (1999) 197 CLR 611 – cited Minister for Immigration and Citizenship v SZMDS (2010) 240 CLR 611 – cited MWJ v The Queen (2006) 222 ALR 436 – cited Nozzi Pty Ltd v Federal Commissioner of Taxation (2003) 52 ATR 521 – cited Lend Lease Corporation Ltd v Federal Commissioner of Taxation (1990) 95 ALR 427 – cited LVR (WA) Pty Ltd v Administrative Appeals Tribunal [2011] FCA 1146 – cited Reid v Kerr (1974) 9 SASR 367 – cited Tadrous v Tadrous [2010] NSWSC 1388 – considered White Industries (Qld) Pty Ltd v Flower & Hart (1998) 156 ALR 169 – considered, applied