Bosanac v Commissioner of Taxation [2019] HCA 41 (22 November 2019) (Nettle J)


Catchwords:


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.

Words and phrases – “amended assessment”, “disallowance of objection”, “excessive assessment”, “falsa demonstratio non nocet”, “grounds of objection”, “jurisdictional error”, “misconceive jurisdiction”, “non-jurisdictional error”, “objection decision”, “objection to assessment”, “refusal of relief”, “taxable income”, “taxation decision”, “taxation objection”, “taxpayer’s burden of proof”, “wide survey and exact scrutiny”.