Hacon v Commissioner of Taxation [2017] FCA 659

INCOME TAX – private ruling – ruling on way in which in Commissioner’s opinion tax law would apply to person in relation to arrangement – Judicial Review of Commissioner of Taxation’s declination to make private ruling – where Commissioner believed materials provided to Commissioner insufficient for giving of ruling – non-observance of statutory procedure for requesting of further information – jurisdictional error – Taxation Administration Act 1953 (Cth), Pt 5-5, ss 357-10, 357-110, 359-60, 359-53. Click here