Ahern, Jogn Waymouth v Deputy Commisisoner of Taxation [1983] FCA 303

CATCHWORDS

Administrative law - gudicial review - application for extensions of time to pay assessments of income tax - objections against assessments lodged ~ objections not dealt with at time application for extension of time refused - taxpayer not informed of basis of assessments - taxpayer an accountant - personally assessed for earnings of trusts said to be carrying on kis practice - no information as to his financial position except as contained in returns including balance sheet forming part thereof - whether Commissioner bound by rules of natural justice - whether Commissioner failed to take into account relevant consider-

ations - whether applied rule or policy without regard to

merits ~of particular case.

Administrative Decisions (Judicial Review) Act 1977, ss.3(1),

5(1)(a) and (e), 5(2),(e) and (f) and Scneaule 1, para.(e). Income Tax Assessment Act 1936, ss.177, 185, 186, 2Cl, 204, 206, 207, 208 and 209.

JOHN WAYMOUTH AHERN v. DEPUTY COMMISSIONER CF _TAXs«TION

ard No.,G 55 of 1983

Coram: Sheppard J. 28 October, 1983

Sydney

IN THE FEDERAL COURT OF AUSTRALIA

eu? QUEENSLAND DISTRICT REGISTRY ; No.,G 55 of 1983 GENERAL DIVISION ) BETWEEN JOHN %AYMCUTE AHERN Applicant AND DEPUTY CO¥MISSIONER CF ; Respondent ORDER : JULGE MAKING ORDER : Sheppard J. DATE OF ORDER : 28 October, 1983 WHERE MADE 3 SYDNEY

THE COURT ORDERS THAT :

1. The Commissioner's decision dated 28 July, 1983, by

which ne refused to grant to the applicant an extension of time to pay income tax claimed to be due in notices of assessment dated 30 December, 1982, be set aside.

2. The applicant's application for an extension of time

be referred to the resvonaent for further consideration

with a direction thet he take into eccount:-

(a) the fact'tnat the notices of assessment have teen obgjectec to;

(b) the fact that the notices of objection nave not