Anglo American Investments Pty Ltd v Deputy Commissioner of Taxation [2017] NSWCA 17

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Anglo American Investments Pty Ltd v Deputy Commissioner of Taxation [2017] NSWCA 17 Hearing dates: 5 December 2016 Decision date: 15 February 2017 Before: McColl JA at [1]; Meagher JA at [2]; Payne JA at [3]. Decision: (1) application for leave to appeal refused; (2) the applicant pay the respondents costs as agreed or assessed. Catchwords: APPEAL – application for leave to appeal ‑ taxation debt recovery proceedings ‑ amended defence struck out – pleading of "conscious maladministration"– combined effect of s 175 of the Income Tax Assessment Act 1936 (Cth) and s 350-10(1) of Sch 1 of the Taxation Administration Act 1953 (Cth)

APPEAL ‑ jurisdiction of Court in taxation debt recovery proceedings Legislation Cited: Administrative Decisions (Judicial Review) Act 1977 (Cth) s 9, Schedule 1 Constitution s 75(v) Income Tax Assessment Act 1936 (Cth) ss 175, 177 Judiciary Act 1903 (Cth) ss 38, 39, 39B Jurisdiction of Courts (Cross-vesting) Act 1987 (Cth) ss 4, 6, Listening Devices Act 1969 (Vic) Taxation Administration Act 1953 (Cth) Schedule 1, ss 255-1, 350-10 Cases Cited: Attorney-General v Breckler (1999) 197 CLR 83 Denlay v Commissioner of Taxation [2011] FCAFC 63 Deputy Commissioner of Taxation v Leaver [2015] FCA 1454 Deputy Commissioner of Taxation v Worn (1993) 25 ATR 152 F J Bloemen Pty Ltd v Federal Commissioner of Taxation (1981) 147 CLR 360 Federal Commissioner of Taxation v Futuris Corporation Ltd (2008) 237 CLR 146; [2008] HCA 32 Gould v Deputy Commissioner of Taxation [2017] FCAFC 1 Hopkins v Governor General of Australia [2013] NSWCA 365 Hua Wang Bank Berhad v Commissioner of Taxation [2014] FCA 1392 ML v Australian Securities and Investments Commissioner and Another [2013] NSWCA 109; (2013) 300 ALR 764; 93 ACSR 23 Ousley v R (1997) 192 CLR 69 P1 v Australian Crime Commissioner [2012] SASC 229; 274 FLR 50 Papazoglou v Republic of the Philippines (1997) 74 FCR 108 Tanning Research Laboratories Inc v O'Brien (1990) 169 CLR 332; [1990] HCA 8 Category: Principal judgment Parties: Anglo American Investments Pty Ltd (first applicant) Golden Investments Pty Limited (second applicant) Melbourne Insurance Co Pty Ltd (third applicant) Morning Star Fiduciaries Pty Limited (fourth applicant) Education Corporation of Australia Pty Limited (fifth applicant) Malackey Holdings Pty Limited trading as Malackey Trust (sixth applicant) Deputy Commissioner of Taxation (respondent) Representation: Counsel: J Hyde Page / T Bagley (applicants) D McGovern SC / J Jaques (respondent)