Bunting v Commissioner of Taxation

The applicant, Mr Bunting, sought special leave to appeal to the High Court of Australia against decisions of the Federal Court. The respondent was the Commissioner of Taxation. The primary dispute concerned the application of section 260 of the *Income Tax Assessment Act* and the role of the Federal Court in reviewing decisions of the Administrative Appeals Tribunal.

The legal issues before the High Court were twofold: first, the scope of the Federal Court's powers in exercising judicial review over decisions of the Administrative Appeals Tribunal, and second, the operative scope of section 260 of the *Income Tax Assessment Act* when a relevant purpose is identified. The applicant argued that the Federal Court had erred in its decision-making process, both at first instance and on appeal, particularly concerning its approach to findings of fact.

The applicant contended that appeals from the Administrative Appeals Tribunal to the Federal Court, pursuant to section 44 of the relevant Act, are a form of judicial review. The applicant's core complaint, which formed the basis of a dissenting opinion in the Full Federal Court, was that the Federal Court should not have made findings on points of fact itself, but rather should have remitted the proceedings back to the Tribunal for such findings to be made. This was presented as a point of general significance warranting the High Court's attention.