Hawkins v Commissioner of Taxation [2017] FCA 1247

FEDERAL COURT OF AUSTRALIA

Hawkins v Commissioner of Taxation [2017] FCA 1247 File number: NSD 986 of 2017

Judge: WIGNEY J

Date of judgment: 24 October 2017

Catchwords: ADMINISTRATIVE LAW – application for judicial review of a decision of the Administrative Appeals Tribunal to dismiss the applicant's application for orders that the Commissioner lodge certain documents – whether Tribunal made jurisdictional error – whether Tribunal applied the incorrect test – whether Tribunal failed to have regard to relevant evidence – whether Tribunal ignored or erroneously disregarded evidence Held: Application allowed. Decision set aside and proceeding remitted to Tribunal.

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) s 37 Income Tax Assessment Act 1936 (Cth) s 167 Taxation Administration Act 1953 (Cth) ss 14ZZ, 14ZZF(1), 14ZZK(a)

Cases cited: Alister v The Queen (1984) 154 CLR 404 Cosco Holdings Pty Ltd v Commissioner of Taxation [1997] FCA 1504; (1997) 37 ATR 432 Dorajay Pty Limited v Aristocrat Leisure Limited [2005] FCA 588 Kennedy v Administrative Appeals Tribunal (2008) 168 FCR 566 National Employers' Mutual General Association Ltd v Waind [1978] 1 NSWLR 372 Spencer Motors Pty Ltd v. LNC Industries Ltd [1982] 2 NSWLR 921 Tamwood Limited (ACN 010 954 499) v Habitare Developments Pty Ltd (ACN 122 935 497) [2009] FCA 364 Trade Practices Commission v Arnotts Ltd (No 2) (1989) 88 ALR 90