The Hells Angels Ltd v Deputy Commissioner of Taxation [1984] FCA 251

CATCHWORDS

Administrative law - whether decisions of the Deputy Commissioner of Taxation are judicially reviewable. Jurisdiction - objection to competency to hear and determine application. Practice and procedure - interim orders restraining Commissioner from entering judgment in a Supreme Court action pending determination of substantive issues - test to be applied - whether such orders are contrary to the structure and policy of the Income Tax Assessment Act.

Administrative Decisions (Judicial Review) Act 1977 ss.3(1), 5(1) and (2), 13(11), 15.

Income Tax Assessment Act 1936 ss.167, 185, 186, 187, 189, 201, 204, 206, 207, 209, 226

THE HELLS ANGELS LIMITED v. THE DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

V. No. G113 of 1984

Northrop J. 27 July 1984

Melbourne.

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