Benjamin v Commissioner of Taxation [2016] FCA 1157

FEDERAL COURT OF AUSTRALIA

Benjamin v Commissioner of Taxation [2016] FCA 1157 Appeal from: Benjamin v Commissioner of Taxation [2015] AATA 923

File number: VID 928 of 2015

Judge: DAVIES J

Date of judgment: 23 September 2016

Catchwords: TAXATION – appeal of decision to refuse application for an extension of time in which to lodge an application for review of the Commissioner's decision to disallow taxpayer objections – whether denial of procedural fairness – principles to be applied in an application for an extension of time – whether proper reasons for decision given

Legislation: Administrative Appeals Tribunal Act 1975 (Cth), ss 29(7), 29(8), 29(9), 29(10)

Cases cited: Brown v Commissioner of Taxation (1999) 42 ATR 118 Federal Commissioner of Taxation v Brown (1999) 42 ATR 672 Mentink v Minister for Home Affairs [2013] FCAFC 113 Windshuttle v Commissioner of Taxation (1993) 46 FCR 235

Date of hearing: 29 June 2016

Registry: Victoria

Division: General Division

National Practice Area: Taxation

Category: Catchwords

Number of paragraphs: 50

Counsel for the Applicant: C Wallis

Solicitor for the Applicant: J Mapleston

Counsel for the Respondent: M Schilling

Solicitor for the Respondent: Australian Taxation Office, Review and Dispute Resolution

ORDERS VID 928 of 2015

BETWEEN: JOHN BENJAMIN Applicant

AND: COMMISSIONER OF TAXATION Respondent

JUDGE: DAVIES J DATE OF ORDER: 23 September 2016

THE COURT ORDERS THAT:

1. The appeal be dismissed. 2. The applicant pay the respondent's costs, including costs thrown away by reason of the amendments occasioned by the filing of the amended notice of appeal dated 17 June 2016, to be taxed if not agreed. Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.