Decision impact statement

Hii v Commissioner of Taxation

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Venue: Federal Court of Australia
Venue Reference No: QUD 622/2014
Judge Name: Justice Collier
Judgment date: 23 April 2015
Appeals on foot: No
Decision Outcome: Favourable to the Commissioner

Impacted Advice

Relevant Rulings/Determinations:

• None

Précis

This decision confirms that:

(i)

in reviewing audit raised assessments, it is not necessary for the Commissioner at objection stage to re-determine, ab initio, all issues relevant to that decision;

(ii)

it was not a necessary pre-condition of the exercise of the Commissioner's power to further amend the assessments at the objection stage that the Commissioner positively form a view concerning whether the taxpayer's conduct constituted an avoidance of tax due to fraud or evasion within the meaning of Item 5 of subsection 170(1) of the Income Tax Assessment Act 1936;

(iii)

even if the Commissioner had taken an unreasonable view of the law this would at most amount to the Commissioner being wrong at law and could not be described as conscious maladministration.

Court citation:
[2015] FCA 375
2015 ATC 20-501
(2015) 327 ALR 207
(2015) 230 FCR 385