Marijancevic v Mann [2008] FCAFC 161

FEDERAL COURT OF AUSTRALIA

Marijancevic v Mann [2008] FCAFC 161

INCOME TAX – garnishee notice issued before notices of default assessments – Commissioner conceded invalidity of garnishee notice – Commissioner claimed letter advising of garnishee notice sent to former address of taxpayer by mistake – taxpayer claimed default assessments issued solely to justify garnishee notice – no testimony from relevant officers at Tax Office – whether conscious or deliberate maladministration of the assessment process by Commissioner – no inference of deliberate maladministration open – appeals dismissed

Income Tax Assessment Act 1936 (Cth) ss 6(1), 166, 167, 177, 204(1) Taxation Administration Act 1953 (Cth) ss 255-45, 260-5 of Schedule 1 Deputy Commissioner of Taxation v Richard Walter Pty Ltd (1995) 183 CLR 168 referred to R v Hickman; ex parte Fox and Clinton (1945) 70 CLR 598 referred to Commissioner of Taxation v Futuris Corporation Ltd [2008] HCA 32 applied Weissensteiner v R (1993) 178 CLR 217 referred to Martin v Wagga Wagga City Council [2004] NSWCA 289 cited Jones v Dunkel (1959) 101 CLR 298 referred to Bonnell v Commissioner of Taxation [2008] FCAFC 146 referred to R v Deputy Commissioner of Taxation (WA); ex parte Briggs (1987) 14 FCR 249 referred to Trautwein v Federal Commissioner of Taxation (1936) 56 CLR 63 referred to Madden v Madden (1996) 65 FCR 354 referred to Kordan Pty Limited v Federal Commissioner of Taxation (2000) 46 ATR 191 referred to WILLIAM MARIJANCEVIC v NEIL MANN, A DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

VID 1085 of 2007

VID 1087 OF 2007

RYAN, KENNY & STONE JJ

8 September 2008

MELBOURNE

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY VID 1085 of 2007 VID 1087 OF 2007

ON APPEAL FROM A SINGLE JUDGE OF THE FEDERAL COURT OF AUSTRALIA