Allan J Heasman Pty Ltd v Commissioner of Taxation [2014] FCA 1282

FEDERAL COURT OF AUSTRALIA

Allan J Heasman Pty Ltd v Commissioner of Taxation [2014] FCA 1282 Citation: Allan J Heasman Pty Ltd v Commissioner of Taxation [2014] FCA 1282

Appeal from: RepairCo and Commissioner of Taxation [2014] AATA 414

Parties: ALLAN J HEASMAN PTY LTD v COMMISSIONER OF TAXATION

File number(s): NSD 714 of 2014

Judge(s): JAGOT J

Date of judgment: 28 November 2014

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) s 44(1) Income Tax Assessment Act 1936 (Cth) ss 171A(1), 175, 177(1), 177F(1)(b), 226J, 226X Income Tax Assessment Act 1997 (Cth) s 8-1 Judiciary Act 1903 (Cth) s 39B Taxation Administration Act 1953 (Cth) Pt IVC, ss 14ZZJ, 144ZZK

Cases cited: Allied Pastoral Holdings v Federal Commissioner of Taxation (1983) 70 FLR 447 Batagol v Federal Commissioner of Taxation (1963) 109 CLR 243; [1963] HCA 51 Branson v Commissioner of Taxation (2008) 73 ATR 864 Collector of Customs v Brian Lawlor Automotive Pty Ltd (1979) 24 ALR 307 Commissioner of Taxation v Dalco (1990) 190 CLR 614 Commissioner of Taxation v Futuris Corporation Ltd (2008) 237 CLR 146; [2008] HCA 32 Commissioner of Taxation v Hoffnug & Co Ltd (1928) 42 CLR 39 Danmark Pty Ltd v Federal Commissioner of Taxation (1944) 7 ATD 333 Federal Commissioner of Taxation v Bayly (1952) 86 CLR 506; [1952] HCA 31 Federal Commissioner of Taxation v Brixius (1987) 16 FCR 359; [1987] FCA 612 Federal Commissioner of Taxation v Day (2008) 236 CLR 163; [2008] HCA 53 Federal Commissioner of Taxation v Payne (2001) 202 CLR 93; [2001] HCA 3 Federal Commissioner of Taxation v Prestige Motors Pty Ltd (1994) 181 CLR 1; [1994] HCA 39 Federal Commissioner of Taxation v Ryan (2000) 201 CLR 109; [2000] HCA 4 Federal Commissioner of Taxation v Wade (1951) 84 CLR 105; [1951] HCA 66 Gashi v Commissioner of Taxation (2013) 209 FCR 301; [2013] FCAFC 30 Jones v Dunkel (1959) 101 CLR 298; [1959] HCA 8 Kennedy v Administrative Appeals Tribunal (2008) 168 FCR 566; [2008] FCAFC 124 Lever Bros Pty Ltd v Federal Commissioner of Taxation (1948) 77 CLR 78; [1948] HCA 25 McAndrew v Federal Commissioner of Taxation (1956) 98 CLR 263; [1956] HCA 62 Mulherin v Commissioner of Taxation [2013] FCAFC 115 NBKE v Minister for Immigration [2007] FCA 125 Ogden v Commissioner of Taxation [2014] FCA 1111 Price Street Professional Centre Pty Ltd v Commissioner of Taxation (2007) 243 ALR 728; [2007] FCAFC 154 RepairCo v Commissioner of Taxation [2014] AATA 414 Ronpibon Tin NL v Federal Commissioner of Taxation (1949) 78 CLR 47; [1949] HCA 15 Spriggs v Commissioner of Taxation (2009) 239 CLR 1; [2009] HCA 22 TNT Skypak International (Aust) Pty Ltd v Federal Commissioner of Taxation (1988) 82 ALR 175