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Validity of assessments in Pt IVC proceedings: Reconciling Gashi and McAndrew


A tax assessment made by the Commissioner of Taxation may be argued to be invalid for any of a number of reasons, for example, because it is said to be tentative, provisional or made in bad faith or as a result of conscious maladministration. Whether, in proceedings under Pt IVC of the Taxation Administration Act 1953 (Cth), a court or tribunal has jurisdiction to determine the validity of an assessment is a question that has elicited seemingly divergent views among judges. In particular, there appears to be an inconsistency between the proposition stated by the Full Court of the Federal Court in the 2013 Gashi decision and Taylor J’s statement in the High Court decision in McAndrew in 1956 on whether invalidity may be raised in proceedings under Pt IVC. In this article, however, it is argued that there is no inconsistency when one has regard to the particular species of invalidity that is asserted.

Author profile

Nishad Kulkarni
Nishad is a barrister on Fifth Floor, Selborne Chambers in Sydney. His principal area of practice is tax, with much of his work involving tax disputes and providing tax advice. He also specialises in insolvency, corporations and commercial law. He has published articles in journals including the Australian Law Journal, The Tax Specialist and the International Insolvency Review. Nishad was previously a tipstaff to Justice Gzell in the Supreme Court of New South Wales. - Current at 01 January 2015
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