Bosanac v Commissioner of Taxation [2017] FCA 1057

FEDERAL COURT OF AUSTRALIA

Bosanac v Commissioner of Taxation [2017] FCA 1057 File number: WAD 85 of 2017

Judge: MCKERRACHER J

Date of judgment: 5 September 2017

Catchwords: TAXATION – garnishee notice – where garnishee notice issued during stay of enforcement of judgment in relation to taxpayer's liabilities and while tax appeal was being pursued – whether the debt pursued by way of the notice is separate from judgment debt subject to stay – where new information had been obtained after the stay proceedings – whether decision to issue notice affected by jurisdictional error – whether decision maker failed to take into account relevant considerations or took into account irrelevant considerations – whether decision to issue garnishee notice unreasonable

Legislation: Administrative Decisions (Judicial Review) Act 1977 (Cth) ss 5, 13 Income Tax Assessment Act 1936 (Cth) ss 169A(3), 170(1), 173, 175A Income Tax Assessment Act 1997 (Cth) s 25-5 Judiciary Act 1903 (Cth) s 39B Taxation Administration Act 1953 (Cth) ss 12-35, 14ZL, 14ZY, 14ZZ(1), 15-25, 255-1, 260-5, 260-5(1), 260-5(2)

Cases cited: Commissioner of Taxation v Bosanac (No 2) [2016] FCA 945 Denlay v Federal Commissioner of Taxation (2013) 211 FCR 344 Deputy Commissioner of Taxation (NSW) v Brown (1958) 100 CLR 32 Federal Commissioner of Taxation v Futuris Corporation Ltd (2008) 237 CLR 146 Jones v Dunkel (1959) 101 CLR 298 Marbury v Madison (1803) 5 US 137 Minister for Immigration and Citizenship v Li (2013) 249 CLR 332 Plaintiff S157/2002 v Commonwealth (2003) 211 CLR 476 Secretary of State for Education and Science v Tameside Metropolitan Borough Council [1977] AC 1014 Southgate Investment Funds Limited v Deputy Commissioner of Taxation (2013) 211 FCR 274 Wei v Minister for Immigration and Border Protection (2015) 257 CLR 22