Bosanac v Commissioner of Taxation [2019] HCA 41

HIGH COURT OF AUSTRALIA

NETTLE J

VLADO BOSANAC PLAINTIFF

AND

COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA & ORS DEFENDANTS

Bosanac v Commissioner of Taxation [2019] HCA 41 Date of Hearing: 18 October 2019 Date of Judgment: 22 November 2019 P41/2019

ORDER

1. Application dismissed.

2. The plaintiff pay the defendants' costs of the application to this Court.

Representation

M L Robertson QC with J W R Fickling for the plaintiff (instructed by Cove Legal)

S J Sharpley QC with T L Jonker for the first defendant (instructed by Australian Government Solicitor)

Submitting appearances for the second and third defendants

Notice: This copy of the Court's Reasons for Judgment is subject to formal revision prior to publication in the Commonwealth Law Reports.

CATCHWORDS

Bosanac v Commissioner of Taxation

Income tax (Cth) – Appeal against objection decision – Where Commissioner of Taxation ("Commissioner") issued amended assessments of taxable income following commencement of audit – Where taxpayer objected to amended assessments – Where objection decision made in respect of taxpayer's objection ("Objection Decision") – Where further amended assessments made consequent upon Objection Decision – Where taxpayer appealed against Objection Decision under Pt IVC of Taxation Administration Act 1953 (Cth) ("Act") but not against further amended assessments – Where Commissioner conceded certain amounts incorrectly assessed as income ("Conceded Amounts") – Whether appeal under Pt IVC of Act was against Objection Decision or against further amendment assessments – Whether Commissioner's assessment excessive to extent of Conceded Amounts.

Administrative law – Judicial review – Jurisdictional error – Where primary judge determined appeal against Objection Decision under Pt IVC of Act – Where Full Court of Federal Court of Australia determined appeal against decision of primary judge – Where taxpayer sought writs of certiorari in respect of decisions of primary judge and Full Court – Whether primary judge and Full Court each misconstrued jurisdiction – Whether primary judge and Full Court committed jurisdictional error – Whether taxpayer's application for judicial review, after expiration of time in which to seek special leave to appeal, sufficient basis to dismiss application.