Baya Casal v Deputy Commissioner of Taxation [2025] FCA 87

FEDERAL COURT OF AUSTRALIA Baya Casal v Deputy Commissioner of Taxation [2025] FCA 87 File number(s):

Judgment of: MCEVOY J

Date of judgment: 18 February 2025

Catchwords: TAXATION – decision of the Deputy Commissioner of Taxation that the applicant's position was genuinely redundant pursuant to s 83-175(1) of the Income Tax Assessment Act 1997 (Cth) – where objection decision confirmed private ruling – appeal from objection decision – whether the court can infer facts additional to the ruled facts on appeal – applicant a part-time employee – applicant offered part-time employment with reduced hours – whether a reduction in hours means genuine redundancy – appeal allowed

Fair Work Act 2009 (Cth) ss 119, 389(1) Legislation: Income Tax Assessment Act 1997 (Cth) ss 6-15(3), 82-130, 82-135, 83-17, 83-170, 83-175 Taxation Administration Act 1953 (Cth) ss 14ZZ, 14ZZO(b), Sch 1 ss 359-60, 359-65

Abbott v Women's and Children's Hospital Inc (2003) 86 SASR 1 Amalgamated Metals, Foundry and Shipwrights Union v Broken Hill Pty Co Ltd, Whyalla (1984) 8 IR 34 Bellinz v Federal Commissioner of Taxation (1998) 84 FCR 154 Broadlex Services Pty Ltd v United Workers' Union (2020) 296 IR 425 Cantor Fitzgerald International v Callaghan [1999] ICR 639 Commissioner of Taxation v Eichmann [2019] FCA 2155 Commissioner of Taxation v McMahon (1997) 79 FCR 127 Cooperative Bulk Handling Ltd v Federal Commissioner of Taxation [2010] FCA 508 Cowling v Commissioner of Taxation (2006) 64 ATR 1025 Dibb v Federal Commissioner of Taxation (2004) 136 FCR 388 Djokovic v Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs (2022) 289 FCR 21 Eichmann v Commissioner of Taxation (2020) 280 FCR 10 Electrical Trades Union of Australia v A Burton and Sons (1984) 9 IR 115 ElectNet (Aust) Pty Ltd (Trustee) v Commissioner of Taxation [2015] FCA 456 Fair Work Ombudsman v F L Press Pty Ltd [2015] FCCA 1578 Federal Commissioner of Taxation v Reef Networks Pty Ltd (2004) 57 ATR 375 Fitzjohn v Southern Cross Protection Pty Ltd [2015] FWC 1601 Foster's Group Ltd v Wing (2005) 148 IR 224 Cases cited: Hastie Group Ltd v Commissioner of Taxation (2008) 172 FCR 496 Hryhorec v Mobility Plus [2013] FWC 1072 Irvine v Perspective Recruitment Pty Ltd [2020] FWC 5231 Jones v Department of Energy & Minerals (1995) 60 IR 304 Kekeris v A Hartrodt Australia Pty Ltd [2010] FWA 674 Keycorp Ltd v Commissioner of Taxation [2007] 158 FCR 153 Quality Bakers of Australia Ltd v Goulding (1995) 60 IR 327 R v Industrial Commission (SA); Ex parte Adelaide Milk Supply Cooperative Ltd (1977) SASR 6 Re Coker and Federal Commissioner of Taxation (2010) 79 ATR 258 Re Cooper Bros Holdings Pty Ltd trading as Triple R Waste Management v Commissioner of Taxation (2013) 93 ATR 324 Re CZRS and Federal Commissioner of Taxation (2015) 100 ATR 679 Re Marriott and Federal Commissioner of Taxation (2004) 56 ATR 1265 Re Sukumaran and Federal Commissioner of Taxation (2000) 44 ATR 1171 Re Taxpayer and Federal Commissioner of Taxation (2011) 83 ATR 986 Rosgoe Pty Ltd v Commissioner of Taxation [2015] FCA 1231 Short v F W Hercus Pty Ltd (1993) 40 FCR 511 Stanley International College Pty Ltd [2018] FWC 4843 Ulan Coal Mines Ltd v Howarth [2010] FWAFB 3488 Weeks v Federal Commissioner of Taxation (2013) 209 FCR 264 Weeks v Federal Commissioner of Taxation [2012] FCA 342