Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
McGrouther v Commissioner of Taxation [2014] FCA 1102 Citation: McGrouther v Commissioner of Taxation [2014] FCA 1102
Parties: TOD MCGROUTHER and VICKIE ISABELLE MCGROUTHER v COMMISSIONER OF TAXATION
File number: NSD 687 of 2014
Judge: EDMONDS J
Date of judgment: 14 October 2014
Catchwords: PRACTICE AND PROCEDURE – appeal against appealable objection decision pursuant to Pt IVC of the Taxation Administration Act 1953 (Cth) ("TAA") – application for strike out or summary dismissal for want of jurisdiction, no reasonable cause of action or no reasonable prospects of success – whether jurisdiction to entertain appeal from appealable objection decision is enlivened by Pt IVC of the TAA – whether taxation objection disallowed by operation of s 14ZYA(3) – whether taxpayer who gave notice under s 14ZYA can withdraw such notice PRACTICE AND PROCEDURE – estoppel – common assumption as between taxpayer and Commissioner that a notice under s 14ZYA of the TAA can be withdrawn – detrimental reliance by Commissioner – whether estoppel can suspend operation of s 14ZYA of the TAA
Legislation: Taxation Administration Act 1953 (Cth) ss 14ZY, 14ZYA, 14ZZC, 14ZZN Income Tax Assessment Act 1936 (Cth) s 264 Administrative Appeals Tribunal Act 1975 (Cth) s 29 Acts Interpretation Act 1901 (Cth) s 33 Supplementary Explanatory Memorandum, Taxation Laws Amendment Bill (No 3) (Cth) 1991
Cases cited: Boal Quay Wharfingers Ltd v King's Lynn Conservancy Board [1971] 1 WLR 1558 cited Christie v Neaves (2001) 113 FCR 279 cited CIC Insurance Ltd v Bankstown Football Club Ltd (1995–1997) 187 CLR 384 cited Federal Commissioner of Taxation v Wade (1951) 84 CLR 105 cited Higgs v Commissioner of Taxation (1984) 2 FCR 556 McLaren v Deputy Commissioner for Taxation (2001) 46 ATR 421 considered Re Federal Commissioner of Taxation; Ex parte Australena Investments Pty Ltd (1983) 50 ALR 577 cited Uniden Australia Pty Ltd v Collector of Customs (1997) 74 FCR 190 cited Sorensen H, "Part IVC: The New Objection Procedure" (1992) Vol 27 (No 4) Taxation in Australia 204
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