Sutton v Commissioner of Taxation (Cth) [1959] HCA 3

Sutton v Commissioner of Taxation (Cth) [1959] HCA 3

The Board of Review has no power to impose a legal obligation on the Commissioner to supply particulars or to provide reasons beyond those contained in the statement under reg. 35(1)(c), as such powers are not conferred by statute or regulation.

Jurisdiction
Australia
Procedural Posture
Reference of Questions of Law From Administrative Tribunal (board of Review) to High Court / Decision on Questions of Law Referred by Board of Review
Outcome
Questions referred answered; taxpayer ordered to pay the costs.
Legal Topics
['powers of Administrative Tribunals' 'income Tax Assessments' 'requirements for Reasons' 'procedural Obligations Under Regulations']
['taxation Law' 'administrative Law'] ['powers of Administrative Tribunals' 'income Tax Assessments' 'requirements for Reasons' 'procedural Obligations Under Regulations']

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Procedural Posture

Reference of Questions of Law From Administrative Tribunal (board of Review) to High Court / Decision on Questions of Law Referred by Board of Review

Legal Issues

  1. 1 ['Whether the Board of Review has power to order the Commissioner to supply particulars to the taxpayer' 'Whether the statement furnished by the Commissioner to the Board complies with reg 35(1)(c) of the Income Tax and Social Services Contribution Regulations' 'If not, whether the Board has power to order the Commissioner to comply']

Ratio Decidendi

The Board of Review has no power to impose a legal obligation on the Commissioner to supply particulars or to provide reasons beyond those contained in the statement under reg. 35(1)(c), as such powers are not conferred by statute or regulation.

Court Disposition

Questions referred answered; taxpayer ordered to pay the costs.

Orders

  • ['The board has no power to make such an order imposing a legal obligation.' "Yes (the Commissioner's statement furnished amounts to compliance with the requirement of reg. 35(1)(c))." 'Does not arise but otherwise the answer would be covered by the answer to Question (1).' 'Order that the taxpayer pay the costs of...