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Bosanac, Vlado v Commissioner of Taxation of the Commonwealth of Australia & Ors[2019] HCA 41

INCOME TAX (CTH), ADMINISTRATIVE LAW, WORDS AND PHRASES
High Court of Australia
Judge(s): 
Nettle J
Parties: 

Bosanac, Vlado v Commissioner of Taxation of the Commonwealth of Australia & Ors

Judgment Date: 
22 November 2019
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".Taxation Administration Act 1953 (Cth), Pt IVC. Income Tax Assessment Act 1936 (Cth), ss 166, 167.
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