The Buddhist Society of Western Australia Inc v Commissioner of Taxation (No 3) [2021] FCA 1485

Federal Court of Australia

The Buddhist Society of Western Australia Inc v Commissioner of Taxation (No 3) [2021] FCA 1485 File number: WAD 118 of 2020

Judgment of: MCKERRACHER J

Date of judgment: 26 November 2021

Catchwords: TAXATION – application for further relief following delivery of final judgment – where taxpayer brought an appeal from a taxation objection decision under Pt IVC of the Taxation Administration Act 1953 (Cth) and a review of the same decision under the Administrative Decisions (Judicial Review) Act 1977 (Cth) – where the taxpayer succeeded in the review but failed in the appeal – whether orders remitting the matter back to the Commissioner of Taxation should require that the redetermination be limited to the information that was before the Commissioner when the decision was first made COSTS – where separate causes of action are brought involving the same substantive issue in a single proceeding – where success is achieved on only one cause of action – whether it is appropriate to apportion costs based on the relative success of each party

Legislation: Administrative Decisions (Judicial Review) Act 1977 (Cth) ss 5, 16(1)(d) Federal Court of Australia Act 1976 (Cth) s 43(1) Income Tax Assessment Act 1997 (Cth) s 30-25(1) Taxation Administration Act 1953 (Cth) ss 14ZYA, 14ZZO(b)(ii); Pt IVC

Cases cited: Century Metals & Mining NL v Yeomans (1989) 40 FCR 564 Clough Ltd v Federal Commissioner of Taxation (No 2) [2021] FCA 267 Darling Casino Ltd v NSW Casino Control Authority [1997] HCA 11; (1997) 191 CLR 602 Minister for Aboriginal Affairs v Peko-Wallsend Ltd [1986] HCA 40; (1986) 162 CLR 24 Monie v Commonwealth (No 2) [2008] NSWCA 15 N.V. Sumatra Tobacco Trading Company v British American Tobacco Services Limited [2011] FCA 1295 Phonographic Performance Company of Australia Ltd v Copyright Tribunal of Australia [2019] FCAFC 192 PKT Technologies Pty Ltd (formerly known as Fairlight.au Pty Ltd) v Peter Vogel Instruments Pty Ltd (No 2) [2020] FCAFC 46 Souter v Condor Developments Pty Ltd [2012] WASCA 227 Stefanovski v Digital Central Australia (Assets) Pty Ltd (No 2) [2018] FCAFC 113 Strzelecki Holdings Pty Ltd v Jorgensen [2019] WASCA 96; (2019) 5 WAR 388 The Buddhist Society of Western Australia Inc v Commissioner of Taxation (No 2) [2021] FCA 1363