Guardian case – no special leave application made
It appears that neither the taxpayer nor the Commissioner have applied to the High Court of Australia for special leave to appeal the Full Federal Court’s decision in FCT v Guardian AIT Pty Ltd ATF Australian Investment Trust  FCAFC 3 (covered in the Birchstone Brief for the week ended 27 January 2023) within the statutory time limit. As such, unless an out of time application is made, it appears the Full Court’s decision (in which the Commissioner failed in relation to section 100A but succeeded on Part IVA grounds) will stand.
Hyder v FCT  FCAFC 29 – Full Federal Court confirms Commissioner’s power to tax multiple taxpayers on same income
The Commissioner has been successful before the Full Federal Court, with the Court dismissing the taxpayers’ appeal against Greenwood J’s decision reported at  FCA 264 and holding that:
- as established by authority, the Commissioner can lawfully issue assessments to more than one taxpayer in respect of income from the same source;
- it was within the Commissioner’s power of general administration (and incidental to his power to sue pursuant to section 255-5(2) of Schedule 1 to the TAA 1953) to give an undertaking to defer recovery action against one of the relevant taxpayers; and
- the Commissioner was not required to give credit for tax paid by another taxpayer in respect of an alternative assessment when calculating GIC.
DCT v Ziccardi  WASC 58 – WA Supreme Court refuses summary judgment for unpaid director penalties
Master Sanderson of the WA Supreme Court has refused to enter summary judgment for unpaid director penalties relating to a company’s superannuation guarantee charge liabilities, ruling that he considered the defendant director had an arguable defence in the relevant circumstances.