Keris Pty Ltd (Trustee) v Deputy Commissioner of Taxation [2017] FCAFC 164

TAXATION – consideration of the construction to be attributed to s 255‑100 of the Taxation Administration Act 1953 (Cth) conferring a power on the Commissioner to require “you” to give the Commissioner security for the “due payment of an existing or future *tax‑related liability of yours” – consideration of the subject matter of the power and the factors informing the exercise of the power

CONSTITUTIONAL LAW – consideration of whether s 255‑100 is a valid law of the Commonwealth – consideration of whether the provision is a law with respect to the power conferred on the Parliament by s 51(ii) of the Constitution to make laws with respect to taxation – consideration of whether s 255‑100 is a provision for the collection of tax – consideration of whether the provision is an incident of or ancillary to the power conferred by s 51(ii)

CONSTITUTIONAL LAW – consideration of whether a law conferring power upon the Commissioner of Taxation to require the giving of security in the form of a mortgage of real estate for the “due payment” of an “existing or future *tax‑related liability of yours” is a law with respect to the acquisition of property from the appellant for a purpose in respect of which the Parliament has the power to make laws, within s 51(xxxi) of the Constitution. Click here