Sage v Commissioner of Taxation [2023] FCA 1247

Federal Court of Australia

Sage v Commissioner of Taxation [2023] FCA 1247 File number: WAD 254 of 2022

Judgment of: COLVIN J

Date of judgment: 19 October 2023

Catchwords: TAXATION - application for judicial review of Administrative Appeals Tribunal's decision to refuse to require production of documents from Commissioner of Taxation - where applicant alleges Tribunal held erroneous view of the law relevant to its powers - where documents include external legal advice provided to Commissioner - consideration of modification of s 37 Administrative Appeals Tribunal Act 1975 (Cth) by s 14ZZF Tax Administration Act 1953 (Cth) - consideration of relevance test in s 37(2) of AAT Act - consideration of availability of review under Administrative Decisions (Judicial Review) Act 1977 (Cth) - held Tribunal had not misunderstood its powers - appeal dismissed

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) ss 2A, 7, 17A, 17H, 25, 33, 34, 34A, 37, 38AA, 40A Administrative Decisions (Judicial Review) Act 1977 (Cth) Taxation Administration Act 1953 (Cth) ss 14ZZF, 14ZZK, Division 4, Part IVC Taxation Laws Amendment Act (No 3) 1991 (Cth)

Cases cited: Australian Prudential Regulatory Authority v VBN [2005] FCA 1868 Commissioner of Taxation v ACN 154 520 199 Pty Ltd (in liq) (formerly EBS & Associates Pty Ltd) [2018] FCA 1140 Douglass v Administrative Appeals Tribunal [2017] FCA 1105 Frugtniet v Australian Securities and Investments Commission [2019] HCA 16; (2019) 266 CLR 250 Hawkins v Commissioner of Taxation [2017] FCA 1247 Hawkins v Commissioner of Taxation [2019] FCA 627 Hutchison v Australian Securities and Investments Commission [2018] FCA 1002 Kennedy v Administrative Appeals Tribunal [2008] FCAFC 124; (2008) 168 FCR 566 Yao v Secretary, Department of Education, Employment and Workplace Relations [2010] FCA 18