Fastbet Investments Pty Ltd v Deputy Commissioner of Taxation (No 5) [2019] FCA 2073

FEDERAL COURT OF AUSTRALIA

Fastbet Investments Pty Ltd v Deputy Commissioner of Taxation (No 5) [2019] FCA 2073 File numbers: QUD 547 of 2017 WAD 73 of 2018

Judge: DERRINGTON J

Date of judgment: 9 December 2019

Catchwords: ADMINISTRATIVE LAW – jurisdictional fact review – formation of reasonable belief – alleged failure to take into account a relevant consideration – approach to discerning relevant considerations or relevant factors – discussion of application of Peko-Wallsend test – whether Peko-Wallsend test applicable to particular facts of particular cases TAXATION – security bond demands – relevant factors for determining whether "otherwise appropriate" to require security bond demand – whether consideration must be given to impact on recipient of requiring security – whether Commissioner can lawfully receive cash for discharge of mortgage security

Legislation: Administrative Decisions (Judicial Review) Act 1977 (Cth) Income Tax Assessment Act 1922 (Cth) Income Tax Assessment Act 1936 (Cth) Judiciary Act 1903 (Cth), s 39B Taxation Administration Act 1953 (Cth), Sch 1, s 255-100

Cases cited: Abebe v Commonwealth (1999) 197 CLR 510 Alexander v Australian Community Pharmacy Authority (2010) 233 FCR 575 Applicant WAEE v Minister for Immigration and Multicultural and Indigenous Affairs (2003) 236 FCR 593 Avon Downs Pty Ltd v Federal Commissioner of Taxation (1949) 78 CLR 353 Bare v Independent Broad-Based Anti-Corruption Commission (2015) 48 VR 129 Bernadt v Medical Board of Australia [2013] WASCA 259 Buck v Bavone (1976) 135 CLR 110 Bushell v Environment Secretary (Bushell) [1981] AC 75 CAQ17 v Minister for Immigration and Border Protection [2019] FCAFC 203 Carltona Ltd v Commissioners of Works [1943] 2 All ER 560 Chang v Neill [2019] VSCA 151 CLK Kitchens & Joinery Pty Ltd v Commissioner of Taxation [2019] FCA 1086 D'Amore v Independent Commission Against Corruption [2012] NSWSC 473 EHF17 v Minister for Immigration and Border Protection [2019] FCA 1681 Foster v Minister for Customs and Justice (2000) 200 CLR 442 George v Rockett (1990) 170 CLR 104 He v Minister for Immigration and Border Protection (2017) 255 FCR 41 Hossain v Minister for Immigration and Border Protection (2018) 359 ALR 1 Insurance Australia Ltd trading as NRMA Insurance v Motor Accidents Authority of New South Wales [2007] NSWCA 314 Keris Pty Ltd v Deputy Commissioner of Taxation (2017) 253 FCR 233 Lee v Commissioner of Taxation (1962) 107 CLR 329 Minister for Aboriginal Affairs v Peko-Wallsend Ltd (1986) 162 CLR 24 Minister for Immigration and Border Protection v Sabharwal [2018] FCAFC 160 Minister for Immigration and Border Protection v SZMTA (2019) 363 ALR 599 Minister for Immigration and Citizenship v SZRKT (2013) 212 FCR 99 Minister for Immigration and Ethnic Affairs v Taveli (1990) 23 FCR 162 Minister for Immigration and Multicultural Affairs v Eshetu (1999) 197 CLR 611 Minister for Immigration and Multicultural Affairs v Jia (2001) 205 CLR 507 Minister for Immigration and Multicultural Affairs v Yusuf (2001) 206 CLR 323 Minister for Immigration and Multicultural and Indigenous Affairs v SGLB (2004) 78 ALJR 992 O'Reilly v Commissioners of the State Bank of Victoria (1983) 153 CLR 1 Phosphate Resources Ltd v Minister for the Environment, Heritage and the Arts (No 2) (2008) 251 ALR 80 Pilbara Infrastructure Pty Ltd v Economic Regulation Authority [2014] WASC 346 Plaintiff M70/2011 v Minister for Immigration and Citizenship (2011) 244 CLR 144 Prior v Mole (2017) 261 CLR 265 R v Connell; Ex parte The Hetton Bellbird Collieries Ltd (1944) 69 CLR 407 R v Toohey; Ex parte Meneling Station Pty Ltd (1982) 158 CLR 327 Re Minister for Immigration and Multicultural and Indigenous Affairs; Ex parte Applicants S134/2002 (2003) 211 CLR 441 Ruddock v Taylor (2005) 222 CLR 612 Saeed v Minister for Immigration and Citizenship (2010) 241 CLR 252 Sean Investments Pty Ltd v Mackellar (1981) 38 ALR 363