The Buddhist Society of Western Australia Inc v Commissioner of Taxation (No 2) [2021] FCA1 363

Federal Court of Australia

The Buddhist Society of Western Australia Inc v Commissioner of Taxation (No 2) [2021] FCA 1363 File number: WAD 118 of 2020

Judgment of: MCKERRACHER J

Date of judgment: 4 November 2021

Catchwords: TAXATION – appeal from a taxation decision under Pt IVC of the Taxation Administration Act 1953 (Cth) (TAA) – where the taxpayer has the burden of proving that the decision 'should not have been made or should have been differently' – whether that burden can be discharged by tendering the record of information that was before the Commissioner – where no other evidence led – consideration of the nature of the appeal right conferred by s 14ZZ of the TAA TAXATION – judicial review of a taxation decision under the Administrative Decisions (Judicial Review) Act 1977 (Cth) – decision to revoke the taxpayer's status as a Deductible Gift Recipient under subdiv 30-BA of Income Tax Assessment Act 1997 (Cth) – whether the taxpayer maintained a public fund solely for the purpose of the acquisition, construction and maintenance of a building used as a school – consideration of the 'ordinary meaning' of the word 'school' – Cromer Golf Club Ltd v Downs (1973) 47 ALJR 219 applied

Legislation: Administrative Decisions (Judicial Review) Act 1977 (Cth) ss 5, 5(1)(e), 5(1)(f), 5(2), 16, 16(1)(a), 16(1)(b), 16(1)(d) Evidence Act 1995 (Cth) ss 48, 60 Income Tax Assessment Act 1997 (Cth) ss 30-25(1), 30-125(2), subdiv 30-BA Taxation Administration Act 1953 (Cth) ss 14ZL, 14ZL(2), 14ZP, 14ZQ, 14ZY, 14ZY(1)(b), 14ZY(2), 14ZZ, 14ZZ(1), 14ZZ(1)(a)(ii), 14ZZK(b)(i), 14ZZO, 14ZZO(a), 14ZZO(b)(i), 14ZZO(b)(ii), 14ZZP, 426-40, 426-40(1), 426-55, 426-55(1)(a), 426-55(1)(b), 426-60, Pt IVC