Federal Court of Australia
CATCHWORDS
Administrative law - judicial review - decisions of Commissioner of Taxation to refuse extensions of time for payment of income tax - guidelines issued to guide officers dealing with such applications - applicants had applied to the High Court for writs of mandamus to compel Commissioner to deal with notices of objection - evidence that applicants had been treated unfairly because of this circumstance - review of that evidence and consideration of its significance - whether the guidelines were unlawfully restrictive of the
exercise of the Commissioner's discretion
Income Tax Assessment Act 1936, ss. 166, 169, 174, 177, 186,
187, 188, 189, 201, 204, 206, 207, 208 and 209
Administrative Decisions (Judicial Review) Act 1977, paras.
S(l)(e) and 2(a),(b),(d) and (f), s. 13
RONALD DAVID THURECHT AND ORS. v. DEPUTY COMMISSIONER OF
TAXATION
Nos. G76 to G85 and G87 to G92 of 1983
Coram: Sheppard J.
Date :° 19 June 1984
Sydney
IN THE FEDERAL COURT OF AUSTRALIA
QUEENSLAND DISTRICT REGISTRY GENERAL DIVISION
Nos. G76 to G85 and G87 to G92 of 1983
~~ ewe ewe
BETWEEN RONALD DAVID THVRECHT AND ORS. AND
DEPUTY COMMISSIONER OF TAXATION
Respondent
ORDER JUDGE MAKING ORDER : Sheppard J.
DATE OF ORDER : 19 June 1984
WHERE MADE : Sydney on
iN EACH OF THESE MATTERS (EXCEPT NO. G79 of" EARLIER DISPOSED OF) THE- COURT ORDERS THAT:
1983 WHICH WAS
1. The application be dismissed.
2. The applicant pay to the respondent his costs of the application but to the intent that the respondent have only one set of costs in respect of the proceedings No. G76 to No. G85 and No. G8? to No. G92 of 1983 in respect of costs incurred by nim during the period 3 November 1983 to 19 June 19384.
(ee)
There be liberty to apply.
IN FED! COURT OF AUSTRALIA
UEENSLAND DISTRICT REGISTRY GENERAL DIVISION
No. G76 of 1983
B 2 RONALD DAVID THURECHT Applicant AND: DEPUTY COMMISSIONER OF TAXATION Respondent No. G77 of 1983 BETWEEN : RONALD VINCENT WARREN Applicant AND: DEPUTY COMMISSIONER OF TAXATION Respondent No. G78 of 1983 BETWEEN: PETER CHARLES MARENDY Applicant AND:
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