Macquarie Bank Limited v Commissioner of Taxation

[2013] FCAFC 119

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• The impact of this case on ATO policy is discussed in Decision Impact Statement: Macquarie Bank Limited v Commissioner of Taxation (Published 16 December 2014).

Macquarie Bank Limited
vCommissioner of Taxation

Court:

Judge: Middleton, Pagone, Davies JJ

Subject References:
Practice and Procedure
appeal
primary judge summarily dismissed application on the ground that the applicant had no reasonable prospect of success pursuant to s 31A of the Federal Court of Australia Act 1976 (Cth)
legal effect of ATO Practice Statement
declaratory relief sought does not lie or has no utility

Legislative References:
Income Tax Assessment Act 1936 (Cth) - s 8; s 121EF; Sch 1 s 256-5
Taxation Administration Act 1953 (Cth) - Pt IVC
Federal Court of Australia Act 1976 (Cth) - s 31A
Financial Management and Accountability Act 1997 (Cth) - s 44

Case References:
Cox v Deputy Commissioner of Land Tax - (1914) 17 CLR 450
Giris Pty Ltd v Federal Commissioner of Taxation - (1969) 119 CLR 365
Grofam Pty Ltd v Commissioner of Taxation - (1997) 36 ATR 493
Plaintiff M61/2010E v Minister for Immigration and Citizenship - (2010) 243 CLR 319
Spencer v Commonwealth of Australia - (2010) 241 CLR 118

Hearing date: 23 October 2013
Judgment date: 24 October 2013

Melbourne

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THE COURT ORDERS THAT:

1. The application for leave to appeal is dismissed.

2. The applicants pay the respondents' costs of the application.

File number(s): NSD 1921 of 2013

Counsel for the Applicants:

Mr BW Walker SC, Ms RL Seiden SC, Mr JAC Potts

Solicitor for the Applicants:

Speed & Stracey Lawyers

Counsel for the Respondents:

Mr NJ Williams SC, Mr GR Kennett SC and Mr MA Izzo

Solicitor for the Respondents:

Australian Government Solicitor