Perdikaris v Deputy Commissioner of Taxation [2008] FCAFC 186

FEDERAL COURT OF AUSTRALIA

Perdikaris v Deputy Commissioner of Taxation [2008] FCAFC 186

INCOME TAX – tax credits under the PAYE and PAYG systems – decisions by Commissioner not to give credits for amounts claimed by taxpayer to have been deducted or withheld by employer – where Commissioner satisfied that no deductions had been made or withheld – whether Commissioner's decisions reviewable under the Administrative Decisions (Judicial Review) Act 1977 (Cth) or the Judiciary Act 1903 (Cth) – objection to competency of application upheld by primary judge – review grounds rejected by primary judge – whether Commissioner in making decisions failed to properly apply s 221H of the Income Tax Assessment Act 1936 (Cth), acted on insufficient evidence or took into account irrelevant considerations.

Administrative Decisions (Judicial Review) Act 1977 (Cth) ss 5(1), 6(1), 7 Judiciary Act 1903 (Cth) s 39B(1) Income Tax Assessment Act 1936 (Cth) ss 177, 221H Taxation Administration Act 1953 (Cth) ss 8AAZC, 8AAZL, 8AAZLA, 8AAZLB, 8AAZLF, 8AAZM, 8AAZN, and 18‑15(1), 298‑30(1) of Schedule 1 Income Tax Assessment Act 1997 (Cth) s 995‑1 Griffith University v Tang (2005) 221 CLR 99 applied Minister for Immigration and Ethnic Affairs v Mayer (1985) 157 CLR 290 applied Telstra Corporation Ltd v Seven Cable Television Pty Ltd (2000) 102 FCR 517 applied Re Refugee Review Tribunal; Ex parte Aala (2000) 204 CLR 82 referred to CHRISTOPHER PERDIKARIS v DEPUTY COMMISSIONER OF TAXATION

NSD 175 of 2008

SUNDBERG, JESSUP AND TRACEY JJ

5 DECEMBER 2008

MELBOURNE (HEARD IN SYDNEY)

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NSD 175 of 2008

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

BETWEEN: CHRISTOPHER PERDIKARIS

Appellant

AND: DEPUTY COMMISSIONER OF TAXATION