Guss v. DCT
[2006] FCAFC 8863 ATR 31
Judges:
Gyles J
Edmonds J
Greenwood J
Subject References:
TAXES AND DUTIES
income tax and related legislation
prompt recovery, through estimates and payment agreements, of certain amounts not remitted
where Commissioner empowered to make estimate of amount
where making of estimate created liability upon company
where obligation imposed upon directors to cause company to pay estimate or enter administration or be wound up
where obligation enforced by penalty imposed upon directors
where Commissioner not entitled to recover penalty unless statutory notice given
whether decision to give notice reviewable under the Administrative Decisions (Judicial Review) Act 1977 (Cth).
Legislative References:
Administrative Decisions (Judicial Review) Act 1977 - 3; 5; 6
Income Tax Assessment Act 1936 - Part IV Div 9; 222AGA; 222AHA; 222APB; 222APC; 222APE
Case References:
Attorney-General (Cth) v Queensland - (1990) 25 FCR 125
Carmody v Mackellar - (1997) 76 FCR 115
DFCT v McArdle - (2003) 53 ATR 302
Federal Commissioner of Taxation v Pilnara Pty Ltd - (1999) 96 FCR 82
Forsyth v DCT - (2004) 62 NSWLR 132
Pacific Century Production Pty Ltd v Watson - (2001) 113 FCR 466
Re Excel Finance Corporation Ltd (rec and mgr apptd) -
Worthley v England - (1994) 52 FCR 69
Ross v Costigan - (1982) 59 FLR 184
Southern Farmers Group Ltd v Deputy Federal Commissioner of Taxation (SA) - (1989) 21 FCR 66
Australian Broadcasting Tribunal v Bond - (1990) 170 CLR 321
DFCT v Woodhams - (1999) 199 CLR 370
Evans v Friemann - (1981) 53 FLR 229
Griffith University v Tang - (2005) 221 CLR 99
Industrial Equity Ltd v Commissioner of Taxation - (1990) 170 CLR 649
Ricegrowers Co-operative Mills Ltd v Bannerman and Trade Practices Commission - (1982) 38 ALR 535
Hutchins v Collins, Deputy Commissioner of Taxation - (1996) 65 FCR 269
Director-General for Social Services v Chaney - (1980) 31 ALR 571
Salerno v National Crime Authority - (1997) 75 FCR 133
Scharer v State of New South Wales - (2001) 53 NSWLR 299
Woodhams v DCT - [1998] 4 VR 309
Guss v Deputy Commissioner of Taxation - [2005] FCA 1499
Judgment date: 8 June 2006
ORDER
- 1.
- The appeal be dismissed.
- 2.
- The appellant pay the respondent's costs of the appeal.Note: Settlement and entry of orders is dealt with in O 36 of the Federal Court Rules.