Agriwealth Capital Limited v Commissioner of Taxation [2019] FCA 56

TAXATION – applicant applied for a public (product) ruling in respect of its timber project for the 2018 year – respondent Commissioner declined to issue the ruling – applicant applied for a statement under s 13 of the Administrative Decisions (Judicial Review) Act 1977 (Cth) – Commissioner took the view that his decision was not a decision to which the ADJR Act applied and that therefore he had no duty under s 13 of that Act to furnish such a written statement to the applicant – nonetheless the Commissioner set out “the reasons why” he had declined to issue a product ruling, and “the findings on material underpinning those reasons” – whether Commissioner’s declining to issue a ruling a decision under an enactment for the purposes of the ADJR Act – whether Commissioner had substantially complied as a matter of fact with the requirements of s 13 of the ADJR Act, if it applied – whether Commissioner’s decision declining to issue the ruling was “accompanied by” a later statement purporting to set out findings of facts, referring to the evidence or other material on which those findings were based and the reasons for the decision – whether as a matter of discretion the Court should order the respondent Commissioner to furnish an additional statement ADMINISTRATIVE LAW – applicant applied for a public (product) ruling in respect of its timber project for the 2018 year – respondent Commissioner declined to issue the ruling – applicant applied for a statement under s 13 of the Administrative Decisions (Judicial Review) Act 1977 (Cth) – Commissioner took the view that his decision was not a decision to which the ADJR Act applied and that therefore he had no duty under s 13 of that Act to furnish such a written statement to the applicant – nonetheless the Commissioner set out “the reasons why” he had declined to issue a product ruling, and “the findings on material underpinning those reasons” – whether Commissioner’s declining to issue a ruling a decision under an enactment for the purposes of the ADJR Act – whether Commissioner had substantially complied as a matter of fact with the requirements of s 13 of the ADJR Act, if it applied – whether Commissioner’s decision declining to issue the ruling was “accompanied by” a later statement purporting to set out findings of facts, referring to the evidence or other material on which those findings were based and the reasons for the decision – whether as a matter of discretion the Court should order the respondent Commissioner to furnish an additional statement

Full decision here