The Buddhist Society of Western Australia Inc v Commissioner of Taxation [2020] FCA 1126

FEDERAL COURT OF AUSTRALIA

The Buddhist Society of Western Australia Inc v Commissioner of Taxation [2020] FCA 1126 File number: WAD 118 of 2020

Judge: MCKERRACHER J

Date of judgment: 6 August 2020

Catchwords: TAXATION – appeal of an objection decision under Pt IVC of the Taxation Administration Act 1953 (Cth) – where originating application also seeks judicial review of the same decision under s 5 of the Administrative Decisions (Judicial Review) Act 1977 (Cth) – where the decision is not captured by Sch 1 of the Administrative Decisions (Judicial Review) Act 1977 (Cth) – whether the Court's statutory jurisdiction to review the decision under both Acts can be invoked in a single proceeding – whether originating application should be set aside or amended – case management considerations

Legislation: Administrative Decisions (Judicial Review) Act 1977 (Cth) ss 3(1), 5, 5(1), 10(2)(b), Sch 1 Federal Court of Australia Act 1976 (Cth) ss 22, 37M, 53A Income Tax Assessment Act 1997 (Cth) s 30-25(1) Judiciary Act 1903 (Cth) s 39B Taxation Administration Act 1953 (Cth) ss 14ZL, 14ZY, 426-55, 426-55(1)(a), 426-60, 14ZZ, 14ZZ(1), 14ZZO(a), Pt IVC, Sch 1 Federal Court Rules 2011 (Cth) rr 28.21, 31.01, 33, 33.03, Pt 28

Cases cited: Bosanac v Federal Commissioner of Taxation [2019] FCAFC 116; (2019) 267 FCR 169 CBS Productions Pty Ltd v O'Neill [1985] 1 NSWLR 601 Chandra v Webber [2010] FCA 705; (2010) 187 FCR 31 Commissioner of Taxation v Futuris Corporation Ltd (2008) 237 CLR 146 CSL Australia Pty Ltd v Minister for Infrastructure and Transport [2013] FCA 152 CSL Australia Pty Limited v Minister for Infrastructure and Transport [2014] FCAFC 10 Dalian Steelforce Hi-Tech Co Ltd v Minister for Home Affairs [2012] FCA 1192; (2012) 243 FCR 176 Duncan v Secretary, Department of Family and Community Services [2007] FCA 507; (2007) 99 ALD 241 Du Pont (Aust) v Comptroller-General of Customs (1993) 30 ALD 829 Gashi v Federal Commissioner of Taxation [2013] FCAFC 30; (2013) 209 FCR 301 Kajewski v Commissioner of Taxation [2003] FCA 258; (2003) 52 ATR 455 McGlinn v Federal Commissioner of Taxation [2018] FCA 1275; (2018) 361 ALR 312 Tepko v Water Board (2001) 206 CLR 1