Robinson, Michael G. v Deputy Commissioner of Taxation [1984] FCA 232

ROCA \s Tq 4

9 rR C Waou

CATCHWORDS

ADMINISTRATIVE LAW - application for judicial review - Deputy Commigaloner disallowed taxvayer's objection to assessment - application by taxpayer to Deputy Commissioner for particulars of his reasons for disallowance - Deputy Commissioner declined to provide information - whether that 1s a "decision" ~- whether Deputy Commissioner under any legal obligation, to provide particulars - general principles - application in the alternative for writ of mandamus.

Income Tax Assessment Act, sub-ss. BIKK(4), S32FL(2), L77F(1), ¢. 186

Income Tax Fequiations, reg. 35

MICHARL ©, ROBINSON v. DEPUTY IOMMISSTONER OF TAXATION Ne. G96 of 1984

Lockhart J. 13 April 1984 Brisbane

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY

GENERAL DIVISION No. G96 of 1984

BETWEEN : MICHAEL G. ROBINSON

Applicant AND: DEPUTY COMMISSIONER OF TAXATION Respondent JUDGE MAKING ORDER: sOCKHART J. . DATE: 13 APRIL 1984 WHERE MADE: BRISBANE

ORDER

THE COURT ORDERS THAT:

l. The application be dismissed.

tJ

Michael G. Robinson pay to the Deputy Commissiorer 1

Taxation his costs of the applicatisn.

IN THE FEDERAL COURT OF AUSTRALIA

) ) NEW SOUTH WALES DISTRICT REGISTRY ) )

GENERAL DiVISIOM No. G96 of 1984

BETWEEN : MICHAEL G. ROBINSON

Applicant AND: DEPUTY COMMISSTONER GF TAXATION Respondent REASONS FOR JUDGMENT LOCKHART J. This case raises the question whether the

Deputy Commissioner of Taxation has a duty to give particulars to a taxpayer of has reasons for disnullowing the taxpayer's

objection against an assessment made under the Income Tax and

Social Services Contribution Assessment Act 1936 as amended (the

The taxpayer, a Queengland solicitor. submitted his income tax return for the year ended 20 Tune 1982 in whicn no claimed a deduction of $29,679.99, being his share ef a lass said to nave been incurred by E.E. Gold Traders, a partnership of