Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Featherby v Commissioner of Taxation (No 2) [2016] FCA 465 File number: WAD 532 of 2015
Judge: GILMOUR J
Date of judgment: 6 May 2016
Catchwords: TAXATION – Income Tax Assessment Act 1936 (Cth) ss 170, 171 and 175 – preliminary questions – whether in issuing amended assessment Commissioner acted beyond power due to operation of s 171 as it affects the power to amend in s 170 – whether, given s 175, judicial review is available for mere factual or legal error – whether categories of judicial error in such proceedings are confined to tentative or provisional assessments or conscious maladministration
Legislation: Business Franchise (Tobacco) Act 1974 (Vict) Income Tax Assessment Act 1936 (Cth) ss 166, 166A, 167, 168, 169, 170, 171, 173, 174 175, 175A, 177(1) Judiciary Act 1903 (Cth) s 39B Taxation Administration Act 1953 (Cth) ss 14ZZ, 14ZZK(b)(i), 14ZZL(1), 14ZZM, 14ZZZO(b)(i), 14ZZQ(1), 14ZZR Tax Laws (Improvements to Self Assessment Act (No 2) 2005 (Cth)
Cases cited: Allan J Heasman Pty Ltd v Commissioner of Taxation [2015] FCAFC 119 Australasian Jam Company Proprietary Limited v Federal Commissioner of Taxation (1953) 88 CLR 23 Commissioner of Taxation of the Commonwealth of Australia v Futuris Corporation Limited (2008) 237 CLR 146 Federal Commissioner of Taxation v Administrative Appeals Tribunal and others (2011) 191 FCR 400 Commissioner of Taxation v Donoghue [2015] FCAFC 183 Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd (2008) 237 CLR 473 Deputy Commissioner of Taxation v Richard Walter Pty Ltd (1995) 183 CLR 168 Fitzroy Services Pty Ltd v Federal Commissioner of Taxation [2013] FCA 471 Gashi v Federal Commissioner of Taxation (2013) 209 FCR 301 Hii v Federal Commissioner of Taxation (2015) 230 FCR 385 McAndrew v Federal Commissioner of Taxation (1956) 98 CLR 263 McDonald v Commissioner of Business Franchises (1992) 175 CLR 472 Mount Pritchard & District Community Club Ltd v Federal Commissioner of Taxation (2011) 196 FCR 549 Pratten v Federal Commissioner of Taxation [2015] FCA 1357 Roberts v Deputy Commissioner of Taxation (2013) 228 FCR 280 Roberts v Deputy Commissioner of Taxation [2015] FCA 238 R v Hickman: Ex parte Fox and Clinton (1945) 70 CLR 598 Woods v Deputy Commissioner of Taxation [2011] TASSC 68
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