New South Wales Court of Appeal - Decisions of Interest Search - Area of law: Taxation
Taxation: recovery proceedings; collateral attack; jurisdiction of State courts
Officers of the Commissioner of Taxation investigated the tax affairs of Anglo American Investments Pty Ltd, obtaining certain information from the taxation authorities in the Cayman Islands. The Deputy Commissioner of Taxation subsequently issued notices of tax assessment to Anglo American, and later commenced debt recovery proceedings in the Supreme Court.
The issue on appeal was whether the Supreme Court erred in striking out Anglo American’s amended defence, in which Anglo American contended that the tax assessments were tainted by “conscious maladministration”.
- Leave to appeal the decision of the Supreme Court should be refused, because the amended defence was bound to fail.
- Obiter, the effect of s 9 of the Administrative Decisions (Judicial) Review Act 1977 (Cth) is that State courts do not have jurisdiction otherwise granted under s 39(2) of the Judiciary Act 1903 (Cth) to issue a declaration, certiorari or an injunction in a “review” of the making of an income tax assessment. However, State courts do have jurisdiction to grant the remedies available to the Federal Court by reason of s 4 of the Jurisdiction of Courts (Cross-vesting) Act 1987 (Cth).
Anglo American Investments Pty Ltd v Deputy Commissioner of Taxation  NSWCA 17
Taxation: payroll tax; charities; non-profit entity claiming exemption from payroll tax pursuant to s 48 of the Payroll Tax Act 2007 (NSW); charitable purpose the advancement of the grain industry; employees engaged in information, technical and analytical services; whether employees engaged in work of a kind ordinarily performed in connection with the charitable purpose of the institution
Grain Growers Limited v Chief Commissioner of State Revenue (NSW)  NSWCA 359
Taxation: Running Balance Accounts; Part IIB of Tax Administration Act 1953 (Cth); company in liquidation filed amended assessment; Commissioner entered a credit in company’s Running Balance Account; whether Commissioner empowered or required to offset that amount against outstanding debts in separate accounts; whether Commissioner’s approach inconsistent with pari passu principle.
Commissioner of Taxation of the Commonwealth of Australia v 4 Doonan Street Collinsville Pty Ltd (in liq)  NSWCA 69
Taxation: GST; taxable importation; freight forwarder entered imported goods for home consumption as agent for financier; invoice and air waybill described financier as owner and consignee; whether financier "imported" the goods for purpose of making taxable importation
Mega-top Cargo Pty Ltd v Moneytech Services Pty Ltd  NSWCA 402
Taxation: land tax; land used for primary production; whether use had a significant and substantial commercial purpose or character; s 10AA(2)(a) of the Land Tax Management Act 1956 (NSW)
Vartuli v Chief Commissioner of State Revenue  NSWCA 372
Taxation: commonwealth tax; penalties; failure to comply with requirements under tax law; director’s penalties; Taxation Administration Act 1953; whether director penalty notice served on date it was marked with; notice by courier and post; Deputy Commissioner of Taxation v Gruber (1998) 43 NSWLR 271; NSWSC 64 cited; leave to appeal refused
Redmond v Deputy Commissioner of Taxation  QCA 172
Taxation: payroll tax; Chief Commissioner’s de-grouping discretion under Payroll Tax Act 2007 (NSW), s 79; whether Appeal Panel erred in law in concluding that precondition in s 79(2) not satisfied; whether precondition in s 79(2) satisfied when it is just and reasonable to exclude persons from a group in order to alleviate harsh consequences of grouping provisions; whether matters required to be considered when addressing that precondition include presence or absence of artificial arrangements to avoid duty; the splitting of existing business and other stratagems; and/or commercial arm’s-length terms of dealings between members
Seovic Engineering Pty Ltd v Chief Commissioner of State Revenue  NSWCA 242
income tax; assessment under Income Tax Assessment Act 1936 (Cth), ss 167(b), 167(c), 170(1); taxpayer appellants sought to appeal decision dismissing appeal from the Administrative Appeals Tribunal that upheld various assessments of taxation liability between 2005 and 2009; whether amended notice of appeal raises questions of law; burden of proof in Taxation Administration Act 1953 (Cth), s 14ZZk; meaning of ordinary income under Income Tax Assessment Act 1997 (Cth) ss 5,6; whether appellants demonstrated Tribunal erred in law by applying Part III, div 7A as amended by the Tax Laws Amendment (2010 Measures No 2) Act 2010 (Cth)
Haritos v Commissioner of Taxation  FCAFC 92
Taxation: income tax; International taxation; Double Taxation Agreement between the Government of the Republic of Singapore and the Government of Japan; appellant Japanese national residing in Japan; information request made by the National Tax Agency of Japan to the Comptroller of Income Tax Singapore; whether hidden income attributable to appellant’s family which had not been declared; whether statutory regime of Income Tax Act implementing the Double Taxation Agreement permitted disclosure of information; whether High Court’s power to make an order for the production of protected information under Income Tax Act s 105J(2); whether the making of an order under s 105J was justified; justification for a request complied with Eighth Schedule requirements; international comity would be compromised if Singapore court was required to make pronouncements that could question underlying bona fides of requests made by foreign tax authorities; appeal dismissed
ABU v Comptroller of Income Tax  SGCA 4
Taxation: stamp duty; construction of the definition of 'land' in Duties Act 2008 (WA) s 3; whether rights conferred by a contract in respect of an exploration licence were 'an estate or interest in a mining tenement' within the meaning of s 3; appeal dismissed
Commissioner of State Revenue v Abbotts Exploration Pty Ltd  WASCA 211