Consolidated Press Holdings Ltd v Commissioner of Taxation [1999] FCA 1314

Consolidated Press Holdings Ltd v Commissioner of Taxation [1999] FCA 1314

The applicants did not establish a serious question to be tried regarding legitimate expectation or reasonable apprehension of bias. The period for consultation specified by the ATO was integral to any undertaking, and there was no arguable case for entitlement to further time. The reconsideration by Mr Bridge did not give rise to a reasonable apprehension of bias.

Jurisdiction
Australia
Judgment Date
10 September 1999
Procedural Posture
Application for Interlocutory Relief / Ruling on Interlocutory Application
Outcome
Application for interlocutory relief dismissed with costs
Legal Topics
['legitimate Expectation' 'reasonable Apprehension of Bias' 'consultation Requirements in Administrative Decision Making']
['administrative Law' 'taxation Law'] ['legitimate Expectation' 'reasonable Apprehension of Bias' 'consultation Requirements in Administrative Decision Making']

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Procedural Posture

Application for Interlocutory Relief / Ruling on Interlocutory Application

Legal Issues

  1. 1 ['Whether a legitimate expectation of consultation existed regarding the re-appointment of an external consultant to the ATO' 'Whether there was a reasonable apprehension of bias on the part of Mr Bridge, the decision-maker']

Ratio Decidendi

The applicants did not establish a serious question to be tried regarding legitimate expectation or reasonable apprehension of bias. The period for consultation specified by the ATO was integral to any undertaking, and there was no arguable case for entitlement to further time. The reconsideration by Mr Bridge did not give rise to a reasonable apprehension of bias.

Court Disposition

Application for interlocutory relief dismissed with costs

Orders

  • ['The application for interlocutory relief be dismissed with costs.']