Anthony McInerney SC appeared with Jane FitzGerald KC for the Commissioner of Taxation in Hasan v Commissioner of Taxation [2026] FCA 1072.
The proceeding was an administrative law appeal under s 172 of the Administrative Review Tribunal Act 2024 (Cth), challenging the Tribunal’s earlier decision in BHMH and Commissioner of Taxation [2025] ARTA 996.
The case concerned the treatment, for taxation purposes, of amounts received in connection with the operation of a family day care business. In particular, the Court considered the interaction between statutory child care subsidies, the government regulatory framework and businesses operated through discretionary family trusts when determining whether and when income had been derived.
The Federal Court held that the Tribunal had erred in its interpretation of a provision of the child care subsidy legislative framework. Although the Court found that the error did not necessarily require a different substantive outcome, the matter was remitted to the Tribunal for reconsideration according to the correct legal principles.
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