Bosanac v Commissioner of Taxation [2018] FCA 946

FEDERAL COURT OF AUSTRALIA

Bosanac v Commissioner of Taxation [2018] FCA 946 File numbers: WAD 349 of 2016 WAD 435 of 2017

Judge: STEWARD J

Date of judgment: 22 June 2018

Catchwords: INCOME TAX – appeal by taxpayer from objection decision disallowing objections to notices of amended assessment – whether applicant discharged onus of proving impugned assessments were excessive ADMINISTRATIVE LAW – where Commissioner excluded applicant from "Project DO IT" initiative – challenge to validity of the resulting amended assessments and assessments of shortfall penalty pursuant to s 39B of the Judiciary Act 1903 (Cth) – whether reliance upon this initiative was justiciable in Pt IVC tax appeals

Legislation: A New Tax System (Tax Administration) Act No.2 2000 (Cth) Evidence Act 1995 (Cth) ss 50, 69, 79, 80, 128 Federal Court of Australia Act 1976 (Cth) ss 37M, 37N, 47 Income Tax Assessment Act 1936 (Cth) ss 36, 37, 8, 166, 167, 170 Income Tax Assessment Act 1997 (Cth) s 1-7 Judiciary Act 1903 (Cth) s 39B Tax Agents Services Act 2009 (Cth) Pt 3 Taxation Administration Act 1953 (Cth) ss 8AAG, 14ZZO, Sch 1 ss 298-20, 284-75, 284-90, 284-220

Cases cited: Allstate Life Insurance Co and Ors v Australia and New Zealand Banking Group Limited and Ors (No 6) (1996) 64 FCR 79 Avon Downs Pty Ltd v Federal Commissioner of Taxation (1949) 78 CLR 353 Bellinz Pty Ltd v Federal Commissioner of Taxation (1998) 84 FCR 154b Browne v Dunn (1894) 6 R 67 Chhua v Commissioner of Taxation [2018] FCAFC 86 Dalco v Federal Commissioner of Taxation (1988) 88 ATC 4649; 19 ATR 1601 Day v Perisher Blue Pty Ltd (2003) 62 NSWLR 731 Elias v Federal Commissioner of Taxation (2002) 123 FCR 499 Ellison v Sandini Pty Ltd [2018] FCAFC 44 Federal Commissioner of Taxation v Bosanac [2016] FCA 448; 103 ATR 51 Federal Commissioner of Taxation v Dalco (1990) 168 CLR 614 Federal Commissioner of Taxation v Futuris Corporation Limited (2008) 237 CLR 146 Federal Commissioner of Taxation v Montgomery (1999) 198 CLR 639 Federal Commissioner of Taxation v Star City Pty Ltd (2009) 175 FCR 39 Federal Commissioner of Taxation v Stone (2005) 222 CLR 289 Federal Commissioner of Taxation v Wade (1951) 84 CLR 105 Gashi v Federal Commissioner of Taxation (2013) 209 FCR 301 Gashi v Federal Commissioner of Taxation [2012] FCA 638; 88 ATR 895 Grofam Pty Ltd v Federal Commissioner of Taxation (1994) 29 ATR 608 Hart v Federal Commissioner of Taxation (2003) 131 FCR 203 Health Insurance Commission v Freeman (1998) 88 FCR 544 Inland Revenue Commissioners v National Federation of Self-Employed & Small Businesses Ltd [1982] AC 617 Jones v Dunkel (1959) 101 CLR 298 Kordan v Federal Commissioner of Taxation [2000] FCA 1807; 46 ATR 191 Krew v Federal Commissioner of Taxation (1971) 71 ATC 4213; 2 ATR 230 Lewis v Cox [1985] QB 509 London Australia Investment Co Ltd v Federal Commissioner of Taxation (1977) 138 CLR 106 Ma v Federal Commissioner of Taxation (1992) 37 FCR 225 Macquarie Bank Ltd v Federal Commissioner of Taxation (2013) 215 FCR 403 McAndrew v Federal Commissioner of Taxation (1956) 98 CLR 263 Nicholson v Zizza [2005] FCA 257 Pascoe v Federal Commissioner of Taxation (1956) 30 ALJR 402 Potts v Miller (1940) 64 CLR 282 Re Montecatini's Patent (1973) 47 ALJR 161 Rozenblit v Vainer [2018] HCA 23 Russell v Federal Commissioner of Taxation [2009] FCA 1224; 74 ATR 466, Sanctuary Lakes Pty Ltd v Federal Commissioner of Taxation (2013) 212 FCR 483 Sandini Pty Ltd v Federal Commissioner of Taxation (2017) 251 FCR 543 Spassked Pty Ltd v Federal Commissioner of Taxation (No 2) [2002] FCA 489; (2002) 49 ATR 642 Spassked Pty Ltd v Federal Commissioner of Taxation (No 5) [2003] FCA 84; 52 ATR 337 Thomas v State of New South Wales (2008) 74 NSWLR 34 Trautwein v Federal Commissioner of Taxation (1936) 56 CLR 63 Vitali v Stachnik [2001] NSWSC 303 W R Carpenter Holdings Pty Ltd v Federal Commissioner of Taxation [2006] FCA 1252; 63 ATR 577 Western Gold Mines NL v Commissioner of Taxation (WA) (1938) 59 CLR 729 Zappia v Federal Commissioner of Taxation [2017] FCAFC 185