Commissioner of Taxation v Dowling [2014] FCA 252

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Dowling [2014] FCA 252 Citation: Commissioner of Taxation v Dowling [2014] FCA 252

Appeal from: Dowling and Commissioner of Taxation [2013] AATA 49

Parties: COMMISSIONER OF TAXATION v PAMELA DOWLING

File number(s): QUD 130 of 2013

Judge(s): GREENWOOD J

Date of judgment: 19 March 2014

Catchwords: ADMINISTRATIVE LAW – consideration of an appeal by the Commissioner of Taxation from a decision of the Administrative Appeals Tribunal – consideration of whether the Tribunal fell into error in the construction attributed to Division 292 of the Income Tax Assessment Act 1997 (Cth) (the "Act") – consideration of Part 3-30 and in particular Division 280 of the Act – consideration of Division 292 concerning excess contributions tax – consideration of the non-concessional contributions cap – consideration of a taxpayer's liability for excess non-concessional contributions tax – consideration of the discretion conferred upon the Commissioner under s 292-465 of the Act – consideration of the construction to be attributed to s 292-465

Legislation: Income Tax Assessment Act 1997 (Cth), ss 280-1, 280-5, 280-10, 280-15, 280-30, 292-1, 292-5, 292-15, 292-20, 292-25, 292-80, 292-85, 292-90, 292-230, 292-245, 292-385, 292-390, 292-465, 307-5

Cases cited: Groth v Department of Social Security (1995) 40 ALD 541 - cited Beadle v Director-General of Social Security (1985) 60 ALR 225 - cited Minister for Immigration & Multicultural Affairs v Al-Mihi (2001) 65 ALD 141; [2001] FCA 744 - cited

Date of hearing: 15 August 2013