Commissioner of Taxation v Bazzo (No 2) [2024] FCA 560

Federal Court of Australia

Commissioner of Taxation v Bazzo (No 2) [2024] FCA 560 File number: WAD 57 of 2023

Judgment of: COLVIN J

Date of judgment: 27 May 2024

Catchwords: ADMINISTRATIVE LAW - scope and terms of remitter to Administrative Appeals Tribunal - where errors in Tribunal's reasoning confined to four issues - whether Tribunal's decision ought to be set aside - whether further evidence should be allowed on remitter - held Tribunal's decision to be set-aside in part only in relation to issues where error established - terms of remitter to allow for further evidence to be adduced at discretion of Tribunal COSTS - appropriate award for costs - where respondent successful on appeal and partially successful on cross-appeal - whether costs should be reduced to account for discrete issues on which respondent was not successful - Commissioner to pay 75% of respondent's costs

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) s 44

Cases cited: Civil Aviation Safety Authority v Central Aviation Pty Limited [2009] FCAFC 137 Commissioner of Taxation v Bazzo [2024] FCA 452 Firebird Global Master Fund II Ltd v Republic of Nauru (No 2) [2015] HCA 53 Lim v Comcare [2019] FCAFC 104 Oshlack v Richmond River Council [1998] HCA 11; (1998) 193 CLR 72 Peacock v Repatriation Commission [2007] FCAFC 156; (2007) 161 FCR 256 Queensland North Australia Pty Ltd v Takeovers Panel (No 2) [2015] FCAFC 128; (2015) 236 FCR 370 Repatriation Commission v Nation (1995) 57 FCR 25