Brown v Commissioner of Taxation [2020] FCA 817

FEDERAL COURT OF AUSTRALIA

Brown v Commissioner of Taxation [2020] FCA 817 File number: VID 458 of 2019

Judge: KERR J

Date of judgment: 9 June 2020

Date of publication of reasons: 11 June 2020

Catchwords: TAXATION – director penalties – application for review of decision of delegate of Commissioner of Taxation under Administrative Decisions (Judicial Review) Act 1977 (Cth) – where delegate decided that defence in s 269-35(2) of Sched 1 to the Taxation Administration Act 1953 (Cth) not made out – where no reference in reasons to s 269-35(3) as would inform analysis of what constituted "reasonable steps" –Canty v Deputy Commissioner of Taxation [2005] NSWCA 84; 63 NSWLR 152 – case distinguishable on the facts – not to be substituted for the words of the statute – decision set aside TAXATION – director penalties – application for review of decision of delegate of Commissioner of Taxation under Administrative Decisions (Judicial Review) Act 1977 (Cth) – whether remittal to Commissioner futile – not inevitable that relief would be refused – remittal not futile due to concurrent proceedings in Supreme Court of Queensland – matter remitted to Commissioner for determination according to law

Legislation: Administrative Decisions (Judicial Review) Act 1977 (Cth) s 5 subss (1)(f), (2)(b), s 16(1) Taxation Administration Act 1953 (Cth) Sched 1 ss 269-(5), 269-15, 269-35 subss (2), (3), (4A)

Cases cited: Canty v Deputy Commissioner of Taxation [2005] NSWCA 84; 63 NSWLR 152 Minister for Immigration and Citizenship v SZLSP [2010] FCAFC 108; 187 FCR 362 Minister for Immigration and Multicultural Affairs v Yusuf [2001] HCA 30; 206 CLR 323 Roche v Deputy Commissioner of Taxation [2015] WASCA 196 Soliman v University of Technology, Sydney [2012] FCAFC 146; 207 FCR 277 Spruill v Minister for Immigration and Citizenship [2012] FCA 1401 Tauariki v Minister for Immigration and Citizenship [2012] FCA 1408