Bosanac v Commissioner of Taxation

The High Court of Australia considered an application for writs of certiorari and mandamus brought by the taxpayer, Ms. Bosanac, against the Commissioner of Taxation. The dispute arose from amended income tax assessments issued by the Commissioner following an audit, to which the taxpayer objected. The Commissioner then issued an "Objection Decision" which revised the taxable income, and subsequently issued further amended assessments. The taxpayer appealed to the Federal Court against the Objection Decision but not the further amended assessments. The Commissioner conceded that certain amounts were incorrectly assessed as income.

The legal issues before the High Court were whether the taxpayer's appeal under Part IVC of the *Taxation Administration Act 1953* (Cth) was validly against the Objection Decision or the further amended assessments, and whether the Commissioner's assessments were excessive to the extent of the conceded amounts. Additionally, the High Court considered whether the primary judge and the Full Court of the Federal Court had misconstrued their jurisdiction, thereby committing jurisdictional error, in their handling of the taxpayer's appeal.

Nettle J of the High Court found that the taxpayer's application for judicial review was made long after the time for seeking special leave to appeal had expired, and no satisfactory explanation was provided for this delay or for choosing judicial review over an appeal. These factors alone were sufficient grounds to dismiss the application. Furthermore, the Court noted that the taxpayer had failed to retain records to demonstrate the excessiveness of the assessments, a failure that the primary judge had correctly identified as a significant impediment to her case.

The application for the writs was dismissed, and the taxpayer was ordered to pay the Commissioner's costs.