Higgs, Robert Edward v Commissioner of Taxation [1984] FCA 285

CATCHWORDS

Administrative Law - judicial review - applicant withdrew objections to tax assessments for the years ending 30 June 1975 and 30 June 1976 in February 1980 - in October 1983 applicant sought to proceed with the objections - respondent advised applicant by letter in February 1984 that the objections had been withdrawn - whether respondent had made a

"decision" within the meaning of the ADJR Act.

Administrative Decisions (Judicial Review) Act 1977: s3s.3;

5S:

Income Tax Assessment Act: s.186

Robert Edward Higgs v The Commissioner of Taxation G182 of Sweeney, J. 17 September, 1984

Sydney.

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY No. G182 of 1984

wewvurnw

GENERAL DIVISION

BETWEEN: ROBERT EDWARD HIGGS Applicant AND THE COMMISSIONER OF TAXATION Respondent

Judge Making Order: Sweeney, J. Date: 17 September, 1984

Where Made: Sydney

ORDER

THE COURT ORDERS THAT:

1. the objection to competency of the application be

upheld, with costs.

2. the application be dismissed, with costs.

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY No. G182 of 1984

GENERAL DIVISION

BETWEEN: ROBERT EDWARD HIGGS Applicant AND THE COMMISSIONER OF TAXATI.4 Respondent

Reasons for Judgment

Sweeney, J. Sydney, 17 September, 1984

By application dated 7 June 1984 Robert Edward Higgs (the applicant) sought a review under the Administrative Decisions

(Judicial Review) Act 1977 (the Act) of what he described as the decision of the Commissioner of Taxation (the respondent) "that objection lodged by the applicant against income tax assessments

for the years ended 30 June 1975 and 1976 have been withdrawn."

The application read as follows:-

"Application to review the decision of the Respondent that objection lodged by the Applicant against income tax assessments for the years ended 30 June, 1975 and 1976 have been withdrawn.