Charara v Commissioner of Taxation [2016] FCA 451

FEDERAL COURT OF AUSTRALIA

Charara v Commissioner of Taxation [2016] FCA 451 File number: NSD 429 of 2015

Judge: WIGNEY J

Date of judgment: 29 April 2016

Catchwords: ADMINISTRATIVE LAW – appeal against dismissal of application by Administrative Appeals Tribunal under s 42A(5) of the Administrative Appeals Tribunal Act 1975 (Cth) – self-represented litigant – where applicant made recusal application against Tribunal member on grounds of apprehended bias – where recusal application was rejected – where the Administrative Appeals Tribunal assured the applicant that they would not dismiss the matter – where the applicant was conveyed to hospital – where Administrative Appeals Tribunal dismissed the matter in the applicant's absence – whether the Administrative Appeals Tribunal made an error of law by misapplying s 42A(5) of the Administrative Appeals Tribunal Act 1975 (Cth) and denied the applicant procedural fairness – whether the Tribunal member's reasons demonstrate apprehended bias on the basis of predisposition or prejudgment

Legislation: A New Tax System (Goods and Services Tax) Act 1999 (Cth) Administrative Appeals Tribunal Act 1975 (Cth), Div 5, ss 2A, 2A(b), 33(1), 33(1)(b), 33(2), 33(2A), 42A, 42A(5), 42A(5)(b), 44 Taxation Administration Act 1953 (Cth), s 14ZZK(b)

Cases cited: Andelman v Secretary, Department of Families, Housing Community Services and Indigenous Affairs [2011] FCA 299 Antoun v R [2006] HCA 2 Bat Advocacy NSW Inc v Minister for Environment Protection, Heritage and the Arts [2011] FCAFC 59 Berry v Commissioner of Taxation [2015] FCA 1244 British American Tobacco Services v Laurie (2011) 242 CLR 283 at 306[47] (French CJ) Dye v Commonwealth Securities Ltd (No 4) [2010] FCA 910 Ebner v Official Trustee in Bankruptcy (2000) 205 CLR 337 Galea v Galea (1990) 19 NSWLR 263 Guse v Comcare (1997) 49 ALD 288 Johnson v Johnson (2000) 201 CLR 488 Jones v Australian Competition and Consumer Commission (2002) 76 ALD 424 LVR (WA) Pty Ltd v Administrative Appeals Tribunal and Another (2012) 203 FCR 166 Minister for Immigration and Border Protection v Eden [2016] FCAFC 28. Minister for Immigration and Border Protection v Singh (2014) 231 FCR 437 Minister for Immigration and Border Protection v Stretton [2016] FCAFC 11 Minister for Immigration and Citizenship v Li (2013) 249 CLR 332 Minister for Immigration and Multicultural Affairs v Jia Legeng (2001) 205 CLR 507 Minister for Immigration and Multicultural Affairs v Jia Legeng (2001) 205 CLR 507 NADH of 2001 v Minister for Immigration and Indigenous Affairs [2004] FCAFC 328 NAOX v Minister for Immigration and Citizenship (2009) 112 ALD 54 Penhall-Jones v State of NSW [2007] FCA 925 R v Commonwealth Conciliation and Arbitration Commission; Ex parte The Angliss Group (1969) 122 CLR 546 R v Esposito (1998) 45 NSWLR 442 R v Minister for Immigration and Multicultural Affairs; Ex parte AB (2000) 177 ALR 225 Re JRL; Ex parte CJL (1986) 161 CLR 342 at 352 Re Refugee Review Tribunal; Ex parte H and Another [2001] HCA 28 SZKLK v Minister for Immigration and Citizenship [2008] FCA 1125 SZNVM v Minister for Immigration and Citizenship [2010] FCA 261 SZOAF v Minister for Immigration and Citizenship [2010] FCA 431 SZOEV v Minister for Immigration and Citizenship (2010) 117 ALD 324 SZRUI v Minister for Immigration, Multicultural Affairs and Citizenship [2013] FCAFC 80 Tickner v Chapman (1995) 57 FCR 451 VFAB v Minister for Immigration and Multicultural and Indigenous Affairs (2003) 131 FCR 102