Jonshagen v Commissioner of Taxation [2016] FCA 1545

FEDERAL COURT OF AUSTRALIA

Jonshagen v Commissioner of Taxation [2016] FCA 1545 Appeal from: Application for extension of time to appeal Bjorn Jonshagen v Commissioner of Taxation [2015] AATA 380

File number(s): WAD 86 of 2016

Judge(s): SIOPIS J

Date of judgment: 20 December 2016

Catchwords: TAXATION – application for an extension of time to appeal on a question of law from a decision of the Administrative Appeals Tribunal – the applicant claimed deductions for management fees and other expenses incurred by participation in a wine project in Western Australia – the Australian Taxation Office issued a position paper stating that in its view the deductions claimed were tax benefits to which Pt IVA of the Income Tax Assessment Act 1936 (Cth) applied – the applicant entered into a settlement deed with the Commissioner – the Commissioner issued amended income tax assessments – whether the applicant was precluded from objecting to the amended income tax assessments by reason of having entered into the settlement deed.

Legislation: Taxation Administration Act 1953 (Cth) Pt IVC, ss 14ZW(1), 14ZX, 14ZY(1), 14ZYA(2), 14ZYA(3) Administrative Appeals Tribunal Act 1975 (Cth) s 44 Income Tax Assessment Act 1997 (Cth) s 8-1 Income Tax Assessment Act 1936 (Cth) Pt IVA, ss 175A, 177D, 177F, 177F(1)(b)

Cases cited: Brown v Federal Commissioner of Taxation (1999) 42 ATR 118 Federal Commissioner of Taxation v McGrouther (2015) 229 FCR 466 Grofam Pty Ltd v Federal Commissioner of Taxation (1997) 36 ATR 493 Bilborough v Federal Commissioner of Taxation (2007) 162 FCR 160 Federal Commissioner of Taxation v Sleight (2004) 136 FCR 211 Federal Commissioner of Taxation v Trail Bros Steel & Plastics Pty Ltd (2010) 186 FCR 410