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Hawkins v Commissioner of Taxation [2019] FCA 627

April 8, 2019

ADMINISTRATIVE LAW – application for judicial review of a decision of the Administrative Appeals Tribunal to dismiss in part the applicant’s application for orders that the Commissioner lodge certain documents – whether Tribunal applied the incorrect test – Administrative Appeals Tribunal Act 1975 (Cth) s 37 – Taxation Administration Act 1953 (Cth) s 14ZZF – where Tribunal’s power to order document production was modified by s 14ZZF – the Tribunal appropriately applied the “may be relevant” test

ADMINISTRATIVE LAW – where applicant raised several additional grounds of review – where Commissioner had not yet lodged his statement of facts, issues and contentions – purpose of a statement of facts, issues and contentions in Tribunal proceedings – purpose is to define issues in dispute – where issues in the proceeding ad not yet been defined – where it was accepted that additional grounds of review were premature –it is open to the applicant to lodge a fresh application once issues have been defined

 

Full decision here

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