Federal Commissioner of Taxation v Futuris Corporation Ltd

HIGH COURT OF AUSTRALIAGUMMOW, KIRBY, HAYNE, HEYDON AND CRENNAN JJCOMMISSIONER OF TAXATION  APPELLANTANDFUTURIS CORPORATION LIMITED  RESPONDENTCommissioner of Taxation v Futuris Corporation Limited[2008] HCA 3231 July 2008A47/2007ORDER1.Appeal allowed with costs. 2.Set aside the orders and declaration of the Full Court of the Federal Court of Australia entered on 26 June 2007 and, in their place, order that the appeal to that Court be dismissed with costs. On appeal from the Federal Court of AustraliaRepresentationN J Williams SC with A J Payne and L B Price for the appellant (instructed by Australian Government Solicitor)D F Jackson QC with B J Sullivan SC and T M Thawley for the respondent (instructed by Cosoff Cudmore Knox)Notice:  This copy of the Court's Reasons for Judgment is subject to formal revision prior to publication in the Commonwealth Law Reports.CATCHWORDSCommissioner of Taxation v Futuris Corporation LimitedIncome Tax – Review and appeals – Judicial review – Judiciary Act 1903 (Cth) ("the Judiciary Act"), s 39B – Appellant Commissioner issued amended assessments of income tax to respondent taxpayer – Taxpayer alleged Commissioner deliberately "double counted" amounts of assessable income –Taxpayer sought judicial review in Federal Court under s 39B of the Judiciary Act while "appeal" pending under Pt IVC of the Taxation Administration Act 1953 (Cth) ("the Administration Act") – Relationship between Constitution and proceedings under Pt IVC of the Administration Act and s 39B of the Judiciary Act – Scope of issues for determination in s 39B proceeding – Relevance of availability of remedy in Pt IVC proceeding...