Oswal v Commissioner of Taxation [2015] FCA 1439

FEDERAL COURT OF AUSTRALIA

Oswal v Commissioner of Taxation [2015] FCA 1439 Citation: Oswal v Commissioner of Taxation [2015] FCA 1439

Parties: PANKAJ OSWAL and RADHIKA PANKAJ OSWAL v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

File number: NSD 1442 of 2015

Judges: GRIFFITHS J

Date of judgment: 17 December 2015

Catchwords: TAXATION – application for judicial review under s 39B of the Judiciary Act 1903 (Cth) of the respondent's refusal to give the applicants undertakings not to issue a departure prohibition order ('DPO') under s 14S of the Taxation Administration Act 1953 (Cth) ('TAA') – where the applicants claim the respondent misconstrued his powers under s 3A of the TAA in refusing to give the undertakings and acted unreasonably

Legislation: Acts Interpretation Act 1901 (Cth) s 33(2A) Judiciary Act 1903 (Cth) s 39B Taxation Administration Act 1953 (Cth) ss 3A, 14S, 14V

Cases cited: Associated Provincial Picture Houses Ltd v Wednesbury Corporation [1948] 1 KB 223 Carr v Western Australia [2007] HCA 47; (2007) 232 CLR 138 Commissioner of Taxation v Arnold [2014] FCA 959 Commissioner of Taxation v Clark (No 2) [2011] FCAFC 140; (2011) 197 FCR 251 Grofam Pty Ltd v Federal Commissioner of Taxation [1997] FCA 660; (1997) 36 ATR 493 House v The King [1936] HCA 40; (1936) 55 CLR 499 Hutchins v Commissioner of Taxation [1996] FCA 201; (1996) 65 FCR 269 Julius v Bishop of Oxford (1880) 5 App Cas 214 Leach v R [2007] HCA 3; (2007) 230 CLR 1 Minister for Immigration and Border Protection v Singh [2014] FCAFC 1; (2014) 231 FCR 437 Minister for Immigration and Citizenship v Li [2013] HCA 18; (2013) 249 CLR 332 Minister for Immigration and Ethnic Affairs v Wu Shan Liang [1996] HCA 6; (1996) 185 CLR 259 NBMZ v Minister for Immigration and Border Protection [2014] FCAFC 38; (2014) 220 FCR 1 New South Wales v Bardolph [1934] HCA 74; (1935) 52 CLR 455 Precision Pools Pty Limited v Commissioner of Taxation [1992] FCA 746; AustLII citation [1992] FCA 445; (1992) 37 FCR 554 Queensland Trustees Limited v Fowles [1910] HCA 51; (1910) 12 CLR 111 Sean Investments Pty Ltd v MacKellar [1981] FCA 191; AustLII citation [1981] FCA 174; (1981) 38 ALR 363 Strictly Stainless Pty Ltd v Deputy Commissioner of Taxation [1993] FCA 854; AustLII citation [1993] FCA 534