Western Australian Capital Investment Co. Ltd v Commissioner of Taxation

Western Australian Capital Investment Co. Ltd and Grant Heaton Johnston filed appeals against assessments made by the Commissioner of Taxation under the Taxation (Unpaid Company Tax) Assessment Act (TUCTA Act). The applicants sought further particulars from the Commissioner regarding the date he considered certain matters under section 18(1)(b) of the TUCTA Act and the grounds for his opinion that vendors recoupment tax was likely to become payable. The Commissioner objected to providing these particulars, arguing that the request sought evidence rather than material facts necessary for defining the issues between the parties.

The legal issues before the court were whether the Commissioner was required to provide the particulars requested by the applicants and if so, to what extent. The court needed to determine if the information sought by the applicants was necessary to define the issues and whether it constituted a request for evidence rather than particulars of material facts. The court also had to consider whether the Commissioner's reliance on deemed service under section 18(1) of the TUCTA Act necessitated further particulars.

Justice French held that the request for particulars regarding the date the Commissioner considered the section 18(1)(b) matters and when he formed the opinion that vendors recoupment tax was likely to become payable was legitimate as it sought an elaboration of the implied assertion in the Commissioner's response. However, the request for the manner in which the Commissioner considered the matters and the grounds relied upon in forming his opinion was deemed to be a request for evidence rather than particulars of material facts, and thus unnecessary for defining the issues. Justice French also noted that the Commissioner's reliance on deemed service under section 18(1) in each case rendered the request for further particulars under paragraph 3 of the request unnecessary.

The court ordered the Commissioner to provide particulars of the date on which he considered the matters under section 18(1)(b) and when he formed the opinion that the vendors recoupment tax was likely to become payable. No order was made as to costs.