Clarke & Kann v Deputy Commissioner of Taxation [1983] FCA 341

. wy aes

CATCHWORDS

Administrative law - judicial review ~ notices sent by Deputy Commissioner of Taxation recuiring znformation and documents ~- extension of time for compliance sought on ground that valiaity of legislation pursuant to which notices sent under challenge in Hign Court - extension refused - validity of legislation thereupon challenged in proceedings for review - also Commissioner said to have omitted to take into account certain relevant considerations - application for judicial review said to be incompetent - whether decisions to serve notices and to refuse extension of time for compliance therewitn decisions leading up to the making of assessments of tax - whether validity of legislation under wnich decisions made able to be challenged in application for judicral review. Taxation (Unpaid Company Tax) Assessment Act 1982, ss.4, 5, 6, 7 ana 8. Income Tax Assessment Act 1936, ss.8, 16 and 264.

Administrative Decisions (Judicial Review) act 1977, ss.3,

5 and para.(e) of Schedule 1.

CLARKE AND KANN v. DEPUTY COMMISSIONER OF TAXATION No. G 60 of 1983

Coram: Sheppard J.

4 November, 1983

Brisbane

IN THe FEDERAL CCURT OF AUSTRALIA QUEENSLAND DISTRICT REGISTRY No. G 60 of 1983

GENERAL DIVISION )

BETWEEN

CLARKE AND KANN

Applicant AND DEPUTY COMMISSIONER OF Respondent ORDER JUDGE MAKING ORDER : Sheppard J.

DATE OF ORDER 4 November, 1983

WHERE MADE Brisbane

THE COURT ORDERS THAT :

1. The objection to competency be overruled.

2. The respondent pay the applicant's costs thereof.

3. Application be stood over generally with liberty to either party to restore it to the list on seven

days' notice to the other.

IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY ) No. G 60 of 1983 ) GENERAL DIVISION )

BETWEEN

CLARKE AND KANN Applicant

DEPUTY COMMISSIONER OF TAXATION