Clark v Commissioner of Taxation (No. 2) [2009] FCA 1496

Clark v Commissioner of Taxation (No. 2) [2009] FCA 1496

Having regard to the reasons for judgment, each taxpayer's appeal from the Commissioner's appellable objection decision should be allowed, the objection decision varied to allow the objection, the Commissioner directed to issue an Amended Assessment taking account of the reasons, and the respondent ordered to pay...

Source-derived case information.

Jurisdiction
Australia
Judgment Date
14 December 2009
Procedural Posture
Taxation Appeal From Appellable Objection Decision / Consideration of Submissions as to the Form of Orders, Including Costs, After Publication of Reasons for Judgment
Outcome
Appeals allowed; objection decisions varied; Commissioner directed to issue Amended Assessments; respondent ordered to pay applicants' costs.
Legal Topics
['appellable Objection Decision' 'amended Assessment' 'costs' 'form of Orders']
['taxation'] ['appellable Objection Decision' 'amended Assessment' 'costs' 'form of Orders']

Source-derived case record

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Procedural Posture

Taxation Appeal From Appellable Objection Decision / Consideration of Submissions as to the Form of Orders, Including Costs, After Publication of Reasons for Judgment

Legal Issues

  1. 1 ['What orders should be made in light of the reasons for judgment published on 30 November 2009.' 'What costs order should be made.']

Ratio Decidendi

Having regard to the reasons for judgment, each taxpayer's appeal from the Commissioner's appellable objection decision should be allowed, the objection decision varied to allow the objection, the Commissioner directed to issue an Amended Assessment taking account of the reasons, and the respondent ordered to pay each applicant's costs.

Court Disposition

Appeals allowed; objection decisions varied; Commissioner directed to issue Amended Assessments; respondent ordered to pay applicants' costs.

Orders

  • ['The appeal be allowed.' "The objection decision of the respondent dated 27 October 2006 is varied by setting aside the disallowance of the applicant's objection to the respondent's Amended Assessment the subject of para 1 of the application filed on 15 December 2006 and substituting for that decision, a decision...