Farah Custodians Pty Limited v Commissioner of Taxation (No 2) [2019] FCA 1076

FEDERAL COURT OF AUSTRALIA

Farah Custodians Pty Limited v Commissioner of Taxation (No 2) [2019] FCA 1076 File number: NSD 506 of 2017

Judge: WIGNEY J

Date of judgment: 12 July 2019

Catchwords: TAXATION – interlocutory application – application for leave to amend pleadings to include claims in negligence arising from the Commissioner of Taxation's performance of his duties or responsibilities under ss 8AAZLF(1) and 8AAZLH(2) of the Taxation Administration Act 1953 (Cth) regarding refunds of RBA surpluses – consideration of statutory duties and history and purpose of ss 8AAZLF and 8AAZLH of the Taxation Administration Act 1953 (Cth) – consideration of whether it was reasonably arguable that the Commissioner of Taxation owed the applicant a common law duty of care – consideration of whether the proposed claim in negligence raised a reasonably arguable case that the applicant suffered loss or damage arising from the alleged breach of duty by the Commissioner of Taxation – where Commissioner of Taxation disputes any common law duty of care exists. PRACTICE AND PROCEDURE – further application by respondent to strike out paragraphs of applicant's proposed pleading – whether Court should grant leave to amend pleadings where respondent claims proceeding is susceptible to summary dismissal pursuant to s 31A(2) of the Federal Court of Australia Act 1976 (Cth) or strike out pursuant to r 16.21 of the Federal Court Rules 2011 (Cth) – where applicant contended that claims arising from proposed pleadings should not be a matter for summary determination.

Legislation: A New Tax System (Tax Administration) Act (No. 2) 2000 (Cth) Taxation Administration Act 1953 (Cth) ss 8AAZA, 8AAZC(1), 8AAZC(2), 8AAZD(1), 8AAZL, 8AAZL(2), 8AAZLA, 8AAZLB, 8AAZLF, 8AAZLGA, 8AAZLGA(1), 8AAZLGA(2), 8AAZLGA(3), 8AAZLGA(5), 8AAZLH, 8AAZLH(1), 8AAZLH(2), 8AAZLH(2A), 8AAZLH(3), 8AAZLH(5)