Macquarie Bank Limited v Commissioner of Taxation [2013] FCA 887

Macquarie Bank Limited v Commissioner of Taxation [2013] FCA 887

The Decision of the Commissioner to refuse to apply his view of the law on OBU expenses solely prospectively is not a decision under an enactment and does not affect legal rights or obligations; PS LA 2011/27 does not impose enforceable obligations; relief sought cannot be granted and the application should be summarily dismissed as having no reasonable prospect of success under s 31A(2) of the Federal Court of Australia Act.

Jurisdiction
Australia
Judgment Date
03 September 2013
Procedural Posture
Application for Judicial Review and Summary Judgment / Final Judgment and Summary Dismissal
Outcome
application summarily dismissed
Legal Topics
['administrative Decisions (judicial Review) Act' 'offshore Banking Unit Expenses' 'federal Court Summary Judgment' 'practice Statement Law Administration 2011/27']
['administrative Law' 'taxation Law'] ['administrative Decisions (judicial Review) Act' 'offshore Banking Unit Expenses' 'federal Court Summary Judgment' 'practice Statement Law Administration 2011/27']

Case Brief

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Procedural Posture

Application for Judicial Review and Summary Judgment / Final Judgment and Summary Dismissal

Legal Issues

  1. 1 ['Whether the Decision by the Commissioner refusing to apply his view of the law on the allocation of OBU expenses solely on a prospective basis is a decision to which the Administrative Decisions (Judicial Review) Act 1977 (Cth) applies' 'Whether the Decision was made under an enactment' 'Whether the Decision forms part of the process of making, or leading up to the making of, tax assessments under the Income Tax Assessment Acts' 'Whether the application should be summarily dismissed under s 31A(2) of the Federal Court of Australia Act 1976 (Cth)']

Ratio Decidendi

The Decision of the Commissioner to refuse to apply his view of the law on OBU expenses solely prospectively is not a decision under an enactment and does not affect legal rights or obligations; PS LA 2011/27 does not impose enforceable obligations; relief sought cannot be granted and the application should be summarily dismissed as having no reasonable prospect of success under s 31A(2) of the Federal Court of Australia Act.

Court Disposition

application summarily dismissed

Orders

  • ["The Applicants' Amended Originating Application dated 2 April 2013 be dismissed." "The Applicants pay the Respondents' costs as agreed or taxed."]