Decleah Investments Pty Ltd and Prince Removal and Storage Pty Ltd as Trustees for the PRS Unit Trust v Commissioner of Taxation (No 2) [2018] FCA 929

FEDERAL COURT OF AUSTRALIA

Decleah Investments Pty Ltd and Prince Removal and Storage Pty Ltd as Trustees for the PRS Unit Trust v Commissioner of Taxation (No 2) [2018] FCA 929 Appeal from: Decleah Investments Pty Ltd and Anor as Trustee for the PRS Unit Trust and Commissioner of Taxation [2017] AATA 2418

File number: VID 1409 of 2017

Judge: STEWARD J

Date of judgment: 19 June 2018

Catchwords: PRACTICE AND PROCEDURE – remittal to Administrative Appeals Tribunal – whether there should be order for remittal simpliciter – whether further evidence required on remittal

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) ss 19A, 44

Cases cited: Civil Aviation Safety Authority v Central Aviation Pty Ltd (2009) 179 FCR 554

Date of hearing: Determined on the papers

Date of last submissions: 6 June 2018

Registry: Victoria

Division: General Division

National Practice Area: Taxation

Category: Catchwords

Number of paragraphs: 8

Counsel for the Applicant: Mr J Korman

Solicitor for the Applicant: Belleli King & Associates

Counsel for the Respondent: Mr C Sievers

Solicitor for the Respondent: ATO Dispute Resolution

ORDERS VID 1409 of 2017

BETWEEN: DECLEAH INVESTMENTS PTY LTD AND PRINCE REMOVAL AND STORAGE PTY LTD AS TRUSTEES FOR THE PRS UNIT TRUST Applicant

AND: COMMISSIONER OF TAXATION Respondent

JUDGE: STEWARD J DATE OF ORDER: 19 JUNE 2018

THE COURT ORDERS THAT:

1. The proceeding be remitted to the Administrative Appeals Tribunal to be heard and determined in accordance with law on the evidence which was before the Administrative Appeals Tribunal, and with such further evidence as the Administrative Appeals Tribunal directs be adduced, but limited to the witnesses who had given evidence before the Administrative Appeals Tribunal below. Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011