Chhua v Commissioner of Taxation

(2018) 262 FCR 228; [2018] FCAFC 86

Full Court of the Federal Court6 June 2018

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Interrogate

Catchwords

1. Taxation
1. appeal from a decision of the Federal Court on demurrer
1. circumstances in which the formation of a fraud or evasion opinion can be subject to judicial review
1. Practice and Procedure

Quick Take

Woods v Deputy Commissioner of Taxation no longer provides support for arguing that Futuris left open broader categories of jurisdictional error for challenging tax assessments; the only grounds for s 39B challenge remain tentativeness and bad faith, and challenges to fraud or evasion opinions must be pursued through Part IVC proceedings.