Hyder v Commissioner of Taxation [2022] FCA 264

Federal Court of Australia

Hyder v Commissioner of Taxation [2022] FCA 264 File number(s): QUD 314 of 2020

Judgment of: GREENWOOD J

Date of judgment: 22 March 2022

Catchwords: TAXATION – consideration of an application under s 39B(1) of the Judiciary Act 1903 (Cth) for the grant of the constitutional writ of prohibition and injunctions in relation to a claim of invalidity in the issuing of amended assessments for the 2015 and 2016 income years to one taxpayer (Mr Hyder) and the issuing of an alternative assessment to the Trustee of the particular Trust for the 2015 income year TAXATION – consideration of the jurisprudence in relation to the statutory scheme under the Income Tax Assessment Act 1936 (Cth) and the Taxation Administration Act 1953 (Cth) by which a taxpayer is provided with an opportunity in Part IVC proceedings to challenge the validity of an assessment (in this case, alternative assessments to Mr Hyder and the Trustee) TAXATION – consideration of the relationship between proceedings under s 39B of the Judiciary Act 1903 (Cth) and Part IVC proceedings under the Taxation Administration Act 1953 (Cth) TAXATION – consideration of the exercise of the Court's original jurisdiction arising under s 39B(1A)(c) and the relationship between proceedings in reliance on that source of the Federal Court's original jurisdiction and Part IVC proceedings TAXATION – consideration of the conduct of the Commissioner in seeking to enforce recovery of debts due under both alternative assessments (and related SIC and penalties) prior to the final resolution of a genuine dispute about the correctness of the alternative assessments in the context of the sequence of exchanges between the parties and the observations of their Honours Mason CJ, Brennan, Deane, Dawson and Gaudron JJ in Deputy Commissioner of Taxation v Moorebank Pty Ltd (1988) 165 CLR 55 at 67 – consideration of whether the conduct of the Commissioner is properly characterised as an example of oppressive conduct TAXATION – consideration of whether declarations ought to be made concerning the conduct of the Commissioner TAXATION – consideration of whether the decision-maker in reaching a decision on 26 February 2021 in the exercise of a discretion conferred by s 255-10(1) of Schedule 1 to the Taxation Administration Act 1953 (Cth) engaged in error of law