Hacon v Commissioner of Taxation [2017] FCA 659

FEDERAL COURT OF AUSTRALIA

Hacon v Commissioner of Taxation [2017] FCA 659 File number: QUD 712 of 2016

Judge: LOGAN J

Date of judgment: 13 June 2017

Catchwords: INCOME TAX – private ruling – ruling on way in which in Commissioner's opinion tax law would apply to person in relation to arrangement – Judicial Review of Commissioner of Taxation's declination to make private ruling – where Commissioner believed materials provided to Commissioner insufficient for giving of ruling – non-observance of statutory procedure for requesting of further information – jurisdictional error – Taxation Administration Act 1953 (Cth), Pt 5-5, ss 357-10, 357-110, 359-60, 359-53

Legislation: Administrative Decisions (Judicial Review) Act 1977 (Cth) Income Tax Assessment Act 1936 (Cth) s 177D Income Tax Assessment Act 1997 (Cth) s 995-1 Judiciary Act 1903 (Cth) s 39B Migration Act 1958 (Cth) s 65 Taxation Administration Act 1953 (Cth) ss 3AA, 357-5, 357-105, 357-110, 359, 359-35, 359-53, 359-60, Taxation Laws Amendment (Self Assessment) Act 1992 (Cth)

Cases cited: Bellinz Pty Ltd v Commissioner of Taxation (1998) 84 FCR 154 Commissioner of Taxation v McMahon (1997) 79 FCR 127 CTC Resources NL v Commissioner of Taxation (1994) 48 FCR 397 Foley v Padley (1984) 154 CLR 349 Minister for Immigration and Multicultural Affairs v Eshetu (1999) 197 CLR 611 Minister for Immigration & Multicultural & Indigenous Affairs v SGLB (2004) 78 ALJR 992 R v Connell; Ex parte The Hetton Bellbird Collieries Ltd (1944) 69 CLR 407 SAAP v Minister for Immigration and Multicultural & Indigenous Affairs (2005) 228 CLR 294