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
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
PERTH (DELIVERED BY VIDEO LINK FROM BRISBANE) REASONS FOR JUDGMENT LEE and cooper jJ background 1 The applicant applied on 25 May 2001 by amended application, for an order for review under s 16 of the Administrative Decisions (Judicial Review) Act 1977