Sibai v Commissioner of Taxation [2021] FCA 1353

Federal Court of Australia

Sibai v Commissioner of Taxation [2021] FCA 1353 File number(s): NSD 42 of 2021

Judgment of: JAGOT J

Date of judgment: 3 November 2021

Catchwords: INCOME TAX — taxation objection — grounds of objection and burden of proof — whether jurisdiction of Administrative Appeals Tribunal limited to considering objection to particular in amended assessment — judicial review — application dismissed

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) ss 25(1)(a), 43(1) Income Tax Assessment Act 1936 (Cth) ss 6(1), 166, 167, 168, 170, 175A(1) Taxation Administration Act 1953 (Cth) ss 14ZL, 14ZQ, 14ZU, 14ZV, 14ZY(1), 14ZZ(1)(a), 14ZZK, 14ZZO

Cases cited: Bosanac v Commissioner of Taxation [2018] FCA 946 Bosanac v Commissioner of Taxation [2019] FCAFC 116; (2019) 267 FCR 169 Briggs v Commissioner of Taxation (WA); Ex parte Briggs (No 2) (1987) 14 FCR 249 Commissioner of Taxation of the Commonwealth of Australia v Jackson [1990] FCA 604; (1990) 27 FCR 1 Commissioner of Taxation v Moignard [2015] FCA 143; (2015) 228 FCR 456 Commissioner of Taxation v Rigoli [2013] FCA 784 Commissioner of Taxation v Swan Brewery Co Ltd [1991] FCA 463; (1991) 30 FCR 553 Epov v The Commissioner of Taxation [2007] FCAFC 139 Federal Commissioner of Taxation v Australia & New Zealand Savings Bank Ltd (1994) 181 CLR 466 Federal Commissioner of Taxation v Dalco (1990) 168 CLR 614 KPTT and Commissioner of Taxation (Taxation) [2020] AATA 5309 Liedig v Commissioner of Taxation (Cth) (1994) 50 FCR 461 Madden v Madden (1996) 65 FCR 354 Mobil Oil Australia Pty Ltd v Commissioner of Taxation (Cth) (1963) 113 CLR 475 Mobil Oil Australia Pty Ltd v Commissioner of Taxation (Cth) (1963) 113 CLR 475 Trautwein v Federal Commissioner of Taxation [1936] HCA 77; (1936) 56 CLR 63 Zappia v Commissioner of Taxation [2017] FCAFC 185; (2017) 106 ATR 875