YTL Power Investments Limited v Commissioner of Taxation [2023] FCA 258

Federal Court of Australia

YTL Power Investments Limited v Commissioner of Taxation [2023] FCA 258 File number: VID 518 of 2022

Judgment of: HESPE J

Date of judgment: 24 March 2023

Catchwords: PRACTICE AND PROCEDURE – application for summary dismissal of proceeding – where applicant commenced proceeding by originating application seeking declaratory relief under s 39B of the Judiciary Act 1903 (Cth) – where notice of assessment issued after proceedings commenced – where the Commissioner sought summary dismissal on basis that the applicant had no reasonable prospect of successfully obtaining the declaratory relief sought – whether proceeding should be summarily dismissed

Legislation: Federal Court of Australia Act 1976 (Cth) ss 31A, 37M Federal Court Rules 2011 (Cth) r 26.01 Income Tax Assessment Act 1936 (Cth) s 175 Income Tax Assessment Act 1997 (Cth) ss 855-10, 855-15, 855-20 Judiciary Act 1903 (Cth) s 39B Taxation Administration Act 1953 (Cth) Sch 1, s 350‐10

Cases cited: ASZ21 v Commissioner of Taxation [2021] FCA 1304 Australia and New Zealand Banking Group Ltd v Commissioner of Taxation [2004] FCA 1410; (2003) 137 FCR 1 Chevron Australia Holdings Pty Ltd (No 2) v Commissioner of Taxation [2014] FCA 707 Commissioner of Taxation v Futuris Corporation Ltd [2008] HCA 32; (2008) 237 CLR 146 Enfield City Corporation v Development Assessment Commission [2000] HCA 5; (2000) 199 CLR 135 Spencer v Commonwealth [2010] HCA 28; (2010) 241 CLR 118 Trkulja v Google LLC [2018] HCA 25; (2018) 263 CLR 149