Helljay Investments v Dep Comm of Taxation

Helljay Investments Pty Ltd (the taxpayer) sought judicial review of a decision by the Deputy Commissioner of Taxation (the Commissioner) to disallow its objection against an assessment of income tax. The matter came before Hayne J in chambers.

The primary legal issue before the Court was whether the taxpayer had established a sufficient basis to challenge the Commissioner's assessment, specifically concerning the Commissioner's discretion to amend an assessment under section 170 of the *Income Tax Assessment Act 1936* (Cth). The taxpayer contended that the Commissioner had acted unlawfully in amending the assessment, arguing that the Commissioner had no power to do so.

Hayne J considered the Commissioner's power to amend assessments under section 170 of the *Income Tax Assessment Act 1936*. His Honour found that the Commissioner had acted within the scope of this power. The taxpayer had failed to demonstrate that the Commissioner's decision to amend the assessment was vitiated by any error of law, such as a failure to take relevant considerations into account or the taking into account of irrelevant considerations. Consequently, the taxpayer had not discharged its onus of proving that the assessment was excessive.

The application for judicial review was dismissed.