Whitby Land Company Pty Ltd (Trustee) v Deputy Commissioner of Taxation [2017] FCA 28

FEDERAL COURT OF AUSTRALIA

Whitby Land Company Pty Ltd (Trustee) v Deputy Commissioner of Taxation [2017] FCA 28 File number(s): NSD 54 of 2016

Judge(s): JAGOT J

Date of judgment: 30 January 2017

Catchwords: TAXATION – whether purported assessments valid - whether purported assessments "tentative" or "provisional" – nature and source of Commissioner's power to assess trustees for income tax liability

Legislation: Income Tax Assessment Act 1936 (Cth) ss 6, 95AAA, 96 – 97, 98 – 98B, 99, 99A, 100, 102, 161AA, 166, 167, 169, 170, 173 – 175A, 177, 254 Income Tax Assessment Act 1997 (Cth) ss 4-1, 4-10 – 4-15, 9-1, 960-100, 995-1 Income Tax Rates Act 1986 (Cth) ss 12, 28 Judiciary Act 1903 (Cth) s 39B Taxation Administration Act 1953 (Cth) Law Administration Practice Statement 2006/7

Cases cited: Cadbury-Fry-Pascall Pty Ltd v Commissioner of Taxation (1944) 70 CLR 362 Commissioner of Taxation v Consolidated Media Holdings Ltd [2012] HCA 55; (2012) 250 CLR 503 Commissioner of Taxation v Futuris Corp Ltd [2008] HCA 32; (2008) 237 CLR 146 Commissioner of Taxation v Hoffnung & Co Ltd (1928) 42 CLR 39 Commissioner of Taxation v Stokes (1996) 72 FCR 160 Deputy Commissioner of Taxation v Richard Walter Pty Ltd (1995) 183 CLR 168 Federal Commissioner of Taxation v Prestige Motors Pty Ltd (1994) 181 CLR 1 Futuris Corporation Ltd v Commissioner of Taxation [2007] FCAFC 93; (2007) 159 FCR 257 Howey v Commissioner of Taxation (1930) 44 CLR 289 Lever Bros Pty Ltd v Commissioner of Taxation (1948) 77 CLR 78 Prestige Motors Pty Ltd v Commissioner of Taxation (1993) 47 FCR 138 R v Deputy Federal Commissioner of Taxation (SA); ex parte Hooper (1926) 37 CLR 368 Richardson v Commissioner of Taxation (1932) 48 CLR 192 Syme v Commissioner of Taxes [1914] AC 1013 Trustees, Executors & Agency Co Ltd v Commissioner of Land Tax (1915) 20 CLR 21 William Kuhnel & Co Ltd v Deputy Commissioner of Taxation (SA) (1923) 33 CLR 349