Meredith v Commissioner of Taxation [2002] FCAFC 271

FEDERAL COURT OF AUSTRALIA

Meredith v Commissioner of Taxation [2002] FCAFC 271 PRACTICE AND PROCEDURE - application for judicial review - whether decision final or interlocutory - proceedings summarily disposed of - whether leave to appeal should be granted. ADMINISTRATIVE LAW - judicial review - determination under Part IVA of the Income Tax Assessment Act 1936 (Cth) - whether decision to which the Administrative Decisions (Judicial Review) Act 1977 (Cth) applies - whether decision under Part IVA is excluded by section 3 and clause (e) of Schedule 1 to the Administrative Decisions (Judicial Review) Act 1977 (Cth) - distinction between Commissioner's administrative functions and Commissioner's assessment functions - whether relief available under s 39B of the Judiciary Act 1903 (Cth) upon production into evidence of amended Notices of Assessment. TAXATION - tax avoidance - schemes - determination under section 177F of Part IVA of the Income Tax Assessment Act 1936 (Cth) as part of the process of assessment - operation of sections 175 and 177 of the Income Tax Assessment Act 1936 (Cth) with respect to the right to challenge in legal proceedings determinations under section 177F of that Act.

Administrative Decisions (Judicial Review) Act 1977 (Cth) Judiciary Act 1903 (Cth) Income Tax Assessment Act 1936 (Cth) Federal Court of Australia Act 1976 (Cth) Taxation Administration Act 1953 (Cth)

Intervest Corporation Pty Ltd v Federal Commissioner of Taxation (1984) 3 FCR 591 Explained R v Hickman; Ex parte Fox and Clinton (1945) 70 CLR 598 Cited Kordan Pty Ltd v Commissioner of Taxation [2000] FCA 1807 Cited Dan v Federal Commissioner of Taxation (2000) 44 ATR 338 Cited Deputy Commissioner of Taxation v Richard Walter Pty Ltd (1995) 183 CLR 168 Appl Licul v Corney (1976) 180 CLR 213 Cited Port of Melbourne Authority v Anshun Pty Ltd (No 1) (1980) 147 CLR 35 Cited Brouwer v Titan Corporation Ltd (1997) 73 FCR 241 (FC) Cited Carr v Finance Corp of Australia Ltd (No 1) (1981) 147 CLR 246 Cited Malouf v Malouf (1999) 86 FCR 134 (FC) Cited National Mutual Life Association of Australasia Ltd v Grosvenor Hill (Qld) Pty Ltd (2001) 183 ALR 700 (FC) Cited Décor Corp Pty Ltd v Dart Industries Inc (1991) 33 FCR 397 Appl Deputy Commissioner of Taxation (Qld) v Clarke and Kann (1984) 1 FCR 322 Cited Hadfield Finance Pty Ltd v Federal Commissioner of Taxation (1988) 79 ALR 249 Cons Tooheys Ltd v Minister for Business and Consumer Affairs (1981) 54 FLR 421 Cited Minister for Industry and Commerce v Tooheys Ltd (1982) 60 FLR 325 Cited Bennett Honda Pty Ltd v Deputy Commissioner of Taxation (1984) 4 FCR 99 Cited Re O'Reilly; Ex parte Bayford Wholesale Pty Ltd (1983) 151 CLR 557 Cited Mercantile Credits Ltd v Commissioner of Taxation (No 1) (1985) 8 FCR 510 Cited Balnaves v Commissioner of Taxation (1985) 8 FCR 589 (FC) Cited Domaine Finance Pty Ltd v Commissioner of Taxation (1985) 8 FCR 538 Cited Constable Holdings Pty Ltd v Commissioner of Taxation (1986) 11 FCR 136 Cited DAVID PETER MEREDITH v THE COMMISSIONER OF TAXATION THE COMMONWEALTH OF AUSTRALIA, STEVE CHAPMAN AND COLIN SHAWCROSS W419 OF 2001 LEE, COOPER AND RD NICHOLSON JJ PERTH (DELIVERED BY VIDEO LINK FROM BRISBANE) 28 AUGUST 2002