Commissioner of Taxation v Bazzo (No 2) [2024] FCA 560

Commissioner of Taxation v Bazzo (No 2) [2024] FCA 560

Because the established errors of law in the Tribunal's reasoning were common ground to be confined to four issues, the appropriate relief was to set aside the Tribunal decision in part only and remit those issues and their consequences for determination according to law. Further evidence was not to be generally permitted, but the Tribunal could direct further evidence limited to a synthesis of material concerning the 'Other Accounts Amount' and issues of fraud or evasion and penalties from witnesses who had previously given evidence. Given the Commissioner's complete lack of success on the appeal and Ms Bazzo's considerable but partial success on the cross-appeal, a broad-brush costs...

Jurisdiction
Australia
Judgment Date
27 May 2024
Procedural Posture
Appeal Under S 44 of the Administrative Appeals Tribunal Act 1975 (cth) From an Administrative Appeals Tribunal Taxation Review Decision, With Cross Appeal / Determination on the Papers of Relief on the Cross Appeal, Remitter Terms and Costs After Commissioner of Taxation V Bazzo [2024] FCA 452
Outcome
The Tribunal decision was set aside in part only; four issues were remitted to the Tribunal for determination according to law with limited further evidence at the Tribunal's direction; the Commissioner was ordered to pay 75% of the respondent's costs.
Legal Topics
['scope and Terms of Remitter to Administrative Appeals Tribunal' 'partial Setting Aside of Tribunal Decision' 'further Evidence on Remitter' 'costs After Partial Success' 'fraud or Evasion' 'administrative Penalties and Remission of Uplift']
['administrative Law' 'taxation' 'costs'] ['scope and Terms of Remitter to Administrative Appeals Tribunal' 'partial Setting Aside of Tribunal Decision' 'further Evidence on Remitter' 'costs After Partial Success' 'fraud or Evasion' 'administrative Penalties and Remission of Uplift']

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 1 Authorities cited 2 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Procedural Posture

Appeal Under S 44 of the Administrative Appeals Tribunal Act 1975 (cth) From an Administrative Appeals Tribunal Taxation Review Decision, With Cross Appeal / Determination on the Papers of Relief on the Cross Appeal, Remitter Terms and Costs After Commissioner of Taxation V Bazzo [2024] FCA 452

Legal Issues

  1. 1 ['Whether the decision of the Tribunal should be set aside in its entirety or in part only.' 'Whether the remitter should be on terms that further evidence may be received by the Tribunal.' "What percentage of Ms Bazzo's costs the Commissioner should be ordered to pay." 'How the issues to be remitted should be expressed.']

Ratio Decidendi

Because the established errors of law in the Tribunal's reasoning were common ground to be confined to four issues, the appropriate relief was to set aside the Tribunal decision in part only and remit those issues and their consequences for determination according to law. Further evidence was not to be generally permitted, but the Tribunal could direct further evidence limited to a synthesis of material concerning the 'Other Accounts Amount' and issues of fraud or evasion and penalties from witnesses who had previously given evidence. Given the Commissioner's complete lack of success on the appeal and Ms Bazzo's considerable but partial success on the cross-appeal, a broad-brush costs...

Court Disposition

The Tribunal decision was set aside in part only; four issues were remitted to the Tribunal for determination according to law with limited further evidence at the Tribunal's direction; the Commissioner was ordered to pay 75% of the respondent's costs.

Orders

  • ['The decision of the Administrative Appeals Tribunal dated 13 February 2023 is set aside in part and only as to the extent provided for by these orders.' "The matter of the following issues together with the consequences for the outcome of the application before the Tribunal of the further consideration of those...