Hyder v Commissioner of Taxation

(2023) 297 FCR 124; [2023] FCAFC 29

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Interrogate

Catchwords

1. Taxation
1. declarations and writ of prohibition sought against the Commissioner of Taxation pursuant to s 39B of the Judiciary Act 1903 (Cth)
1. Commissioner’s power to issue assessments to more than one taxpayer in respect of income from the same source
1. accrual of general interest charge (GIC)

Quick Take

The Commissioner is not required to give credit for tax paid by another taxpayer when calculating GIC in alternative assessments, and the appropriate remedy for determining the correct taxpayer lies in the Part IVC process, not in seeking to restrain the Commissioner from maintaining the alternative assessments.