Ogden v Commissioner of Taxation [2014] FCA 1111

FEDERAL COURT OF AUSTRALIA

Ogden v Commissioner of Taxation [2014] FCA 1111 Citation: Ogden v Commissioner of Taxation [2014] FCA 1111

Appeal from: Garry Ogden v Commissioner of Taxation [2014] AATA 385

Parties: GARY OGDEN v COMMISSIONER OF TAXATION

File number: NSD 677 of 2014

Judge: EDMONDS J

Date of judgment: 16 October 2014

Catchwords: ADMINISTRATIVE LAW – taxation – appeal from decision of the Administrative Appeals Tribunal allegedly pursuant to s 44(1) of the Administrative Appeals Tribunal Act 1975 (Cth) – question of fact and degree only – whether notice of appeal competent – Income Tax Assessment Act 1997 (Cth) s 8-1 PRACTICE AND PROCEDURE – failure to articulate precise question of law in notice of appeal – applicant represented by person who is a non-legal practitioner – Federal Court Rules 2011 r 33.12

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) s 44 Federal Court of Australia Act 1976 (Cth) s 20A Income Tax Assessment Act 1936 (Cth) s 51 Income Tax Assessment Act 1997 (Cth) s 8-1 Federal Court Rules 2011 r 30.12

Cases cited: TNT Skypak International (Aust) Pty Ltd v Federal Commissioner of Taxation (1988) 82 ALR 175 cited Mulherin v Commissioner of Taxation [2013] FCAFC 115 cited Price Street Professional Centre Pty Ltd v Commissioner of Taxation (2007) 243 ALR 728 cited Branson v Commissioner of Taxation (2008) 73 ATR 864 cited Commissioner of Taxation v Brixius (1987) 16 FCR 359 applied Federal Commissioner of Taxation v Citylink Melbourne Ltd (2006) 228 CLR 1 cited P v Child Support Registrar [2014] FCAFC 98 cited Arifin v Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2014] FCAFC 61 applied