Bosanac v Commissioner of Taxation

HIGH COURT OF AUSTRALIANETTLE JVLADO BOSANAC  PLAINTIFFANDCOMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA & ORS  DEFENDANTSBosanac v Commissioner of Taxation [2019] HCA 41Date of Hearing: 18 October 2019Date of Judgment: 22 November 2019P41/2019ORDER1.Application dismissed. 2.The plaintiff pay the defendants' costs of the application to this Court.RepresentationM L Robertson QC with J W R Fickling for the plaintiff (instructed by Cove Legal)S J Sharpley QC with T L Jonker for the first defendant (instructed by Australian Government Solicitor)Submitting appearances for the second and third defendantsNotice:  This copy of the Court's Reasons for Judgment is subject to formal revision prior to publication in the Commonwealth Law Reports.CATCHWORDSBosanac v Commissioner of Taxation Income tax (Cth) – Appeal against objection decision – Where Commissioner of Taxation ("Commissioner") issued amended assessments of taxable income following commencement of audit – Where taxpayer objected to amended assessments – Where objection decision made in respect of taxpayer's objection ("Objection Decision") – Where further amended assessments made consequent upon Objection Decision – Where taxpayer appealed against Objection Decision under Pt IVC of Taxation Administration Act 1953 (Cth) ("Act") but not against further amended assessments – Where Commissioner conceded certain amounts incorrectly assessed as income ("Conceded Amounts") – Whether appeal under Pt IVC of Act was against Objection Decision or against further amendment assessments – Whether Commissioner's assessment excessive to extent of Conceded Amounts.Administrative law – Judicial review – Jurisdictional error – Where primary judge determined appeal against Objection Decision under Pt IVC of Act – Where Full Court...