Roberts v Deputy Commissioner of Taxation [2013] FCA 1108

FEDERAL COURT OF AUSTRALIA

Roberts v Deputy Commissioner of Taxation [2013] FCA 1108 Citation: Roberts v Deputy Commissioner of Taxation [2013] FCA 1108

Parties: REGINALD GEORGE ROBERTS v DEPUTY COMMISSIONER OF TAXATION

File number: SAD 61 of 2013

Judge: BESANKO J

Date of judgment: 29 October 2013

Catchwords: PRACTICE AND PROCEDURE – Application by respondent for summary judgment against the applicant under s 31A(2) of the Federal Court of Australia Act 1976 (Cth) – where respondent issued Notices of Amended Assessment and shortfall penalties to the applicant – where applicant seeks relief under s 39B of the Judiciary Act 1903 (Cth) – whether the applicant has an arguable case – whether the assessments were definite and certain – whether there was conscious maladministration – whether there was reckless administration. PRACTICE AND PROCEDURE – Application by applicant for discovery of documents by the respondent under Rule 20.13 of the Federal Court Rules 2011 (Cth) – application not required to be considered. Held: Judgment for the respondent against the applicant with respect to the whole of the proceeding pursuant to s 31A(2) of the Federal Court of Australia Act 1976 (Cth).

Legislation: Federal Court of Australia Act 1976 (Cth) ss 21, 31A Federal Court Rules 2011 (Cth) rr 20.13, 26.01 Income Tax Assessment Act 1936 (Cth) ss 167, 175, 175A and 177(1) Judiciary Act 1903 (Cth) s 39B Taxation Administration Act 1953 (Cth) Schedule 1 s 298-30(3)

Cases cited: Carmody v MacKellar (1996) 68 FCR 265 Commissioner of Taxation of the Commonwealth of Australia v Futuris Corporation Limited (2008) 237 CLR 146 Denlay v Federal Commissioner of Taxation (2011) 193 FCR 412 Deputy Commissioner of Taxation v Hua Wang Bank Berhad (No 2) [2010] FCA 1296; (2010) 81 ATR 40 Deputy Commissioner of Taxation v Warrick (No 2) [2004] FCA 918; 2004 ATC 4,779 Deputy Commissioner of Taxation of the Commonwealth of Australia v Richard Walter Pty Limited (1995) 183 CLR 168 Federal Commissioner of Taxation v Hoffnung & Company Limited (1928) 42 CLR 39 Federal Commissioner of Taxation v Stokes (1996) 34 ATR 478 F.J. Bloemen Propriety Limited v The Commissioner of Taxation of the Commonwealth of Australia (1981) 147 CLR 360 Jilani v Wilhelm (2005) 148 FCR 255 Marijancevic v Mann, a Deputy Commissioner of Taxation (2008) 73 ATR 709 McCleary v Federal Commissioner of Taxation (1997) 35 ATR 318 R v Hickman; Ex parte Fox (1945) 70 CLR 598 Spencer v The Commonwealth of Australia (2010) 241 CLR 118 WA Pines Pty Ltd v Bannerman (1980) 41 FLR 175 Woods v Deputy Commissioner of Taxation [2011] TASSC 68