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Hacon V Commissioner of TaxationFederal Court of Australia
Judgment Date:
2017-06-13
Abstract:
In a judicial review of the Commissioner of Taxation's declination to make a private ruling on the ground of insufficiency of information, Logan J said that the Commissioner was under an imperative obligation to request for further information and that the failure to do so was tantamount to an error of law under (CTH) Administrative Decisions (Judicial Review) Act 1977 and a jurisdictional error under (CTH) Judiciary Act 1903 s 39B.
Taxation and revenue | Income tax | Assessment | Private ruling
Published:
20/07/2017
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