Commissioner of Taxation v TomarasCitation:[2018] HCA 62Before:Kiefel CJ, Gageler, Keane, Gordon, Edelman JJDate:13 Dec 2018Case Number:B9/2018Read more

Commissioner of Taxation v TomarasCitation:[2018] HCA 62Before:Kiefel CJ, Gageler, Keane, Gordon, Edelman JJDate:13 Dec 2018Case Number:B9/2018Read more

Section 90AE(1)-(2) of the Family Law Act 1975 (Cth) does not empower the court to substitute the husband for the wife as debtor to the Commissioner for tax liabilities owed to the Commonwealth, as the provision does not bind the Commissioner and the statutory preconditions are not satisfied.

Parties
Applicant: Wife; Respondent: Husband; Third Party: Commissioner of Taxation
Jurisdiction
Australia
Judgment Date
13 December 2018
Procedural Posture
Family Law Matrimonial Cause / Judgment on Stated Case From Federal Circuit Court
Outcome
Application dismissed
Legal Topics
Alteration of Property Interests, Tax Liabilities in Matrimonial Proceedings, Substitution of Debtor Under S 90 AE Family Law Act, Jurisdiction on Stated Case
Family Law Alteration of Property Interests Tax Liabilities in Matrimonial Proceedings Substitution of Debtor Under S 90 AE Family Law Act Jurisdiction on Stated Case

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Parties

Wife

Applicant

Husband

Respondent

Commissioner of Taxation

Third Party

Procedural Posture

Family Law Matrimonial Cause / Judgment on Stated Case From Federal Circuit Court

Legal Issues

  1. 1 Whether s 90AE(1)-(2) of the Family Law Act 1975 (Cth) empowers the court to substitute the husband for the wife as debtor to the Commissioner for tax liabilities
  2. 2 Whether s 90AE binds the Commissioner in relation to debts owed to the Commonwealth
  3. 3 Whether the preconditions in s 90AE(3) are satisfied

Ratio Decidendi

Section 90AE(1)-(2) of the Family Law Act 1975 (Cth) does not empower the court to substitute the husband for the wife as debtor to the Commissioner for tax liabilities owed to the Commonwealth, as the provision does not bind the Commissioner and the statutory preconditions are not satisfied.

Court Disposition

Application dismissed

Orders

  • No order for substitution of debtor under s 90AE(1)(b)
  • No order as to costs