Gould v. Deputy Commissioner of Taxation

[2017] FCAFC 1

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• This judgment was the subject of a Special leave application.

(Judgment by: Gilmour J)

Gould
v Deputy Commissioner of Taxation

Court:

Judge: Gilmour, Logan and Robertson JJ

Legislative References:
Evidence Act 1995 - 140
Federal Court of Australia Act 1976 - 31A
Income Tax Assessment Act 1915 - 35
Income Tax Assessment Act 1922 - 39
Income Tax Assessment Act 1936 - 6; 166; 167; 169; 174; 175; 176; 177
Judiciary Act 1903 - 39B
Taxation Administration Act 1953 - 255-45; 350-10
Federal Court Rules 2011 - 16.21; 16.43

Case References:
Australia and New Zealand Banking Group Ltd v Federal Commissioner of Taxation - [2003] FCA 1410; 137 FCR 1
Bank of New South Wales v The Commonwealth - [1948] HCA 7; 76 CLR 1
Briginshaw v Briginshaw - [1938] HCA 34; 60 CLR 336
Construction Forestry Mining and Energy Union v Director of the Fair Work Building Industry Inspectorate - [2016] HCA 41
Denlay v Federal Commissioner of Taxation - [2011] FCAFC 63; 193 FCR 412
Deputy Commissioner of Taxation v Anglo American Investments Pty Ltd - [2016] NSWSC 975
Deputy Federal Commissioner of Taxation (NSW) v Brown - [1958] HCA 2; 100 CLR 32
Electrolux Home Products Pty Ltd v Australian Workers' Union - [2004] HCA 40; 221 CLR 309
Federal Commissioner of Taxation v Clarke - [1927] HCA 49; 40 CLR 246
Federal Commissioner of Taxation v Donoghue - [2015] FCAFC 183; 237 FCR 316
Federal Commissioner of Taxation v Futuris Corporation Ltd - [2008] HCA 32; 237 CLR 146
Federal Commissioner of Taxation v Hoffnung & Co Ltd - [1928] HCA 49; 42 CLR 39
Fox v H Wood (Harrow) Ltd - [1963] 2 QB 601
George v Federal Commissioner of Taxation - [1952] HCA 21; 86 CLR 183
Giris Pty Ltd v Federal Commissioner of Taxation - [1969] HCA 5; 119 CLR 365
Hua Wang Bank Berhad v Federal Commissioner of Taxation (No 7) - [2013] FCA 1020; 217 FCR 1
J & A Vaughan Super Pty Ltd (Trustee) v Becton Property Group Ltd - [2014] FCA 581
Kordan Pty Ltd v Federal Commissioner of Taxation - [2000] FCA 1807; 46 ATR 191
MacCormick v Federal Commissioner of Taxation - [1984] HCA 20; 158 CLR 622
McAndrew v Federal Commissioner of Taxation - [1956] HCA 62; 98 CLR 263
Mulhern v Bank of Queensland - [2015] FCA 44
O'Reilly v Commissioners of the State Bank of Victoria - [1983] HCA 47; 153 CLR 1
Potter v Minahan - [1908] HCA 63; 7 CLR 277
R v Deputy Federal Commissioner of Taxation ex parte Hooper - [1926] HCA 3; 37 CLR 368
Ritter v North Side Enterprises Pty Ltd - [1975] HCA 18; 132 CLR 301
Spencer v The Commonwealth - [2010] HCA 28; 241 CLR 118
White Industries Australia Ltd v Federal Commissioner of Taxation - [2007] FCA 511; 160 FCR 298
Young Investments Group Pty Ltd v Mann - [2012] FCAFC 107; 293 ALR 537

Hearing date: 8 August 2016
Judgment date: 9 January 2017

Sydney

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Judgment by:
Gilmour J

1 I agree with the reasons of Robertson J and the orders which his Honour proposes.