Commissioner of Taxation v Coronica [2022] FCA 72

Federal Court of Australia

Commissioner of Taxation v Coronica [2022] FCA 72 File number(s): VID 302 of 2021

Judgment of: DAVIES J

Date of judgment: 7 February 2022

Catchwords: ADMINISTRATIVE LAW – judicial review – whether the Administrative Appeals Tribunal addressed correct statutory questions – where state of satisfaction is a statutory condition for exercise of discretion – failure to consider whether state of satisfaction reached – failure to perform requisite statutory task – inference cannot be drawn when statutory condition not addressed in the reasons SUPERANNUATION – self-managed superannuation fund – disqualification of trustee of self-managed superannuation fund pursuant to s 126A of the Superannuation Industry (Supervision) Act 1993 (Cth)

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) s 44(1) Superannuation Industry (Supervision) Act 1993 (Cth) ss 3, 5, 6, 19, 34, 40, 42A, 45, 120, 126A, 166 Senate Select Committee on Superannuation, Parliament of Australia, Safeguarding Super (Report, June 1992) Supplementary Explanatory Memorandum, Superannuation Industry (Supervision) Consequential Amendments Bill 1993 (Cth)

Cases cited: Acting Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs v CWY20 [2021] FCAFC 195; 395 ALR 57 Fang Wang v Minister For Immigration & Multicultural & Indigenous Affairs [2003] FCA 1044 Minister for Immigration and Ethnic Affairs v Wu Shan Liang [1996] HCA 6; 185 CLR 259 Minister for Immigration and Multicultural Affairs v Eshetu [1999] HCA 21; 197 CLR 611 Plaintiff M70/2011 v Minister for Immigration and Citizenship [2011] HCA 32; 244 CLR 144 Re Minister for Immigration and Multicultural Affairs; Ex parte Applicant S20/2002 [2003] HCA 30; 73 ALD 1 Rich v Australian Securities and Investments Commission [2004] HCA 42; 220 CLR 129