Lyons v Commissioner of Taxation [2020] FCA 651

FEDERAL COURT OF AUSTRALIA

Lyons v Commissioner of Taxation [2020] FCA 651 File number: QUD 149 of 2019

Judge: GREENWOOD J

Date of judgment: 14 May 2020

Catchwords: TAXATION – consideration of an application to strike out a large part of the amended statement of claim filed on behalf of the applicants in the principal proceeding by which the applicants seek relief under s 39B of the Judiciary Act 1903 (Cth) in relation to decisions of the Commissioner of Taxation to issue Amended Assessments and Penalty Notices under the provisions of the Income Tax Assessment Act 1936 (Cth), the Income Tax Assessment Act 1997 (Cth) and the Taxation Administration Act 1953 (Cth)

Legislation: Federal Court of Australia Act 1976 (Cth), s 21 Income Tax Assessment Act 1936 (Cth), ss 6, 8, 97, 166, 169A, 170, 173, 174, 175, 175A, 262 Income Tax Assessment Act 1997 (Cth), ss 995-1, 1-7, 5-10, 5-15 Judiciary Act 1903 (Cth), ss 39B Taxation Administration Act 1953 (Cth), ss 4A(2), 14ZZ, 14ZZK, 14ZZO, 255-5 (Sch 1), 255-B (Sch 1), Part IVC

Cases cited: Commissioner of Taxation of the Commonwealth v Futuris Corporation Ltd (2008) 237 CLR 146 Craig v South Australia (1995) 184 CLR 163 Hossain v Minister for Immigration and Border Protection (2018) 359 ALR 1 Kordan Pty Limited v Federal Commissioner of Taxation (2000) 46 ATR 191 Minister for Immigration and Citizenship v Li (2013) 249 CLR 332 Minister for Immigration and Multicultural Affairs v Yusuf (2001) 206 CLR 323 Northern Territory v Mengel (1995) 185 CLR 307 Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355 Re Refugee Review Tribunal; Ex parte AALA (2000) 204 CLR 82 Sanders v Snell (1998) 196 CLR 329 SZFDE v Minister for Immigration and Citizenship (2007) 232 CLR 189 Three Rivers District Council v Bank of England (No 3) [2003] 2 AC 1 Tran v Minister for Home Affairs [2019] FCA 1126 Western Australian Planning Commission v Temwood Holdings Pty Limited (2004) 221 CLR 30