Investrix Pty Ltd v Commissioner of Taxation [2015] FCA 1427

FEDERAL COURT OF AUSTRALIA

Investrix Pty Ltd v Commissioner of Taxation [2015] FCA 1427 Citation: Investrix Pty Ltd v Commissioner of Taxation [2015] FCA 1427

Parties: INVESTRIX PTY LTD v COMMISSIONER OF TAXATION and ADMINISTRATIVE APPEALS TRIBUNAL

File number: NSD 1085 of 2015

Judge: ROBERTSON J

Date of judgment: 17 December 2015

Catchwords: ADMINISTRATIVE LAW – application for judicial review of the Administrative Appeals Tribunal's declining to make orders under s 35 of the Administrative Appeals Tribunal Act 1975 (Cth) restricting or prohibiting the disclosure of evidence given before the Tribunal, or the content of documents lodged with the Tribunal or received in evidence in the course of the proceedings – whether error of law – exercise of Court's discretion to refuse relief where Tribunal's decision lacking finality

Legislation: A New Tax System (Goods and Services Tax) Act 1999 (Cth) Div 66 Administrative Appeals Tribunal Act 1975 (Cth) s 35 Administrative Decisions (Judicial Review) Act 1977 (Cth) ss 5, 6, 16 Judiciary Act 1903 (Cth) s 39B Taxation Administration Act 1953 (Cth) ss 14ZZE, 14ZZJ, 14ZZK

Cases cited: Australian Broadcasting Tribunal v Bond [1990] HCA 33; 170 CLR 321 Brown v Commissioner of Taxation [2001] FCA 276; 47 ATR 143 Cook v ASP Ship Management [2001] FCA 598 Federal Commissioner of Taxation v Beddoe (1996) 68 FCR 446 Federal Commissioner of Taxation v Pham [2013] FCA 579; 94 ATR 528 Geographical Indications Committee v O'Connor [2000] FCA 1877; 64 ALD 325 Lee v New South Wales Crime Commission [2013] HCA 39; 251 CLR 196 Lee v The Queen [2014] HCA 20; 253 CLR 455 Minister for Immigration and Multicultural and Indigenous Affairs v SZAYW [2005] FCAFC 154; 145 FCR 523 National Companies and Securities Commission v Bankers Trust Australia Ltd (1989) 24 FCR 217 Riverside Nursing Care Pty Ltd v Administrative Appeals Tribunal [2001] FCA 1410 Seller v Commissioner of Taxation [2013] FCA 1373; 308 ALR 376 SZAYW v Minister for Immigration and Multicultural and Indigenous Affairs [2006] HCA 49; 230 CLR 486 Trezona v Australian Securities & Investments Commission [2004] FCA 1389 Uelese v Minister for Immigration and Border Protection [2015] HCA 15; 319 ALR 181 Von Stieglitz v Comcare [2014] FCAFC 97; 64 AAR 356 X7 v Australian Crime Commission [2013] HCA 29; 248 CLR 92