Pintarich v Deputy Commissioner of Taxation [2017] FCA 944

FEDERAL COURT OF AUSTRALIA

Pintarich v Deputy Commissioner of Taxation [2017] FCA 944 File number: TAD 24 of 2016

Judge: TRACEY J

Date of judgment: 22 August 2017

Catchwords: ADMINISTRATIVE LAW – application for judicial review of a decision by the Deputy Commissioner of Taxation to grant partial remission of a general interest charge pursuant to s 8AAG of the Taxation Administration Act 1953 (Cth) – where prior to the impugned decision a letter had been sent to the applicant – whether that letter evidenced the making of an earlier decision to grant full remission of the general interest charge – whether the impugned decision was ultra vires – where applicant relied upon grounds in s 5(1)(c) and (d) of the Administrative Decisions (Judicial Review) Act 1977 (Cth) – whether the decision-maker lacked jurisdiction to make the impugned decision – whether the decision was not authorised by the enactment in pursuance of which it was purported to be made INCOME TAX – application for remission of a general interest charge on an income tax debt – whether decision to partly remit charge vitiated by earlier purported decision to remit entire charge

Legislation: Administrative Decisions (Judicial Review) Act 1977 (Cth) ss 5(1)(c), 5(1)(d) Taxation Administration Act 1953 (Cth) s 8AAG Taxation Administration Regulations 1976 (Cth) reg 45(2)

Cases cited: Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 Griffith University v Tang (2005) 221 CLR 99; [2005] HCA 7 Guss v Commissioner of Taxation (2006) 152 FCR 88; [2006] FCAFC 88