Commissioner of Taxation v Seymour [2015] FCA 320

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Seymour [2015] FCA 320 Citation: Commissioner of Taxation v Seymour [2015] FCA 320

Parties: COMMISSIONER OF TAXATION v JOHN SEYMOUR, JEANETTE SEYMOUR and ADMINISTRATIVE APPEALS TRIBUNAL

File number(s): NSD 1235 of 2014

Judge(s): BUCHANAN J

Date of judgment: 7 April 2015

Catchwords: ADMINISTRATIVE LAW – application for judicial review of a decision of the Administrative Appeals Tribunal ("AAT") – where AAT grants leave for overseas taxpayers to give evidence by video link from outside Australia – where overseas taxpayers sought undertakings from the Commissioner not to issue Departure Prohibition Orders if taxpayers came to Australia to give evidence – whether AAT decision to grant leave affected by jurisdictional error – whether AAT improperly exercised power at a procedural or interlocutory stage of proceedings – whether Commissioner denied procedural fairness

Legislation: Administrative Appeals Tribunal Act 1975 (Cth), ss 33(1), 35A(1), 39, 39(1), 43(2), 43(2B) Federal Court of Australia Act 1976 (Cth), ss 47A, 47A(1), 47C Judiciary Act 1903 (Cth), s 39B Taxation Administration Act 1953 (Cth), ss 14S(1), 14T(2), 14V(1), 14X

Cases cited: Australian Competition and Consumer Commission v Pirovic Enterprises Pty Ltd [2014] FCA 544 Australian Postal Commission v Hayes (1989) 23 FCR 320 Campaign Master (UK) Ltd v Forty Two International Pty Ltd (No 3) (2009) 181 FCR 152 Commissioner of Taxation v Arnold [2014] FCA 959 Construction, Forestry, Mining and Energy Union v Australian Industrial Relations Commission (2007) 157 FCR 260 Craig v South Australia (1995) 184 CLR 163 Dalco v Federal Commissioner of Taxation (1987) 19 ATR 443 Federal Commissioner of Taxation v Grbich & Shen (1993) 93 ATC 4564; [1993] FCA 360 Frugtniet v Tax Practitioners Board (2013) 136 ALD 324; (2013) 60 AAR 515 Geographical Indications Committee v The Honourable Justice O'Connor [2000] FCA 1877 Joyce v Sunland Waterfront (BVI) Ltd (2011) 195 FCR 213 Kirby v Centro Properties Ltd (2012) 288 ALR 601 Minister for Immigration and Citizenship v Li (2013) 249 CLR 332 Minister for Immigration and Multicultural Affairs v Yusuf (2001) 206 CLR 323 R v Australian Stevedoring Industry Board; Ex parte Melbourne Stevedoring Company Proprietary Limited (1953) 88 CLR 100 R v Cook; Ex parte Twigg (1980) 147 CLR 15 R v Moodie; Ex parte Mithen (1977) 17 ALR 219 Re Carey; Ex parte Exclude Holdings Pty Ltd (2006) 32 WAR 501 Re Murray and Commissioner of Taxation [2011] AATA 837; (2011) 129 ALD 6 Re Refugee Review Tribunal; Ex parte Aala (2000) 204 CLR 82 Re State Administrative Tribunal; Ex parte McCourt (2007) 34 WAR 342 SAAP v Minister for Immigration & Multicultural & Indigenous Affairs (2005) 228 CLR 294 Seymour v Attorney-General (Cth) (1984) 4 FCR 498 Sullivan v Department of Transport (1978) 20 ALR 323 Stuke v ROST Capital Group Pty Ltd (2012) 207 FCR 86 VAI v Deputy President Forgie of the Administrative Appeals Tribunal and Federal Commissioner of Taxation (2003) 52 ATR 49 Yates v Wilson (1989) 168 CLR 338