Intervest Corp Pty Ltd v Commissioner of Taxation and the Deputy Commissioner of Taxation [1984] FCA 327

327 CATCHWORDS

Administrative law - application for review of decision by the Commissioner of Taxation refusing a request for further period

for payment of. dividends. for the purpose of making a

sufficient distribution under s.105A(1) of the Income Tax

Assessment Act 1936 > whether- such a-decision -is reviewable under the Administrative Decisions (Judicial Review) Act 1977 - whether that decision was one making or forming part of the process of making or leading up to the making of an assessment or calculation of or a decision amending or refusing to amend an assessment or calculation of tax.

Application for review not brought within 28 days - principles applicable in deciding whether or not to allowa further period within which to make an application - situation where the dispute is between a private citizen and a government department concerning the implementation of a public law.

Whether the Court should exercise its discretion under s.10 and refuse to exercise its jurisdiction under the ADJR Act.

Administrative Decisions (Judicial Review) Act 1977 ss.10, 11,

and Clause (e) of the First Schedule. Income Tax Assessment Act 1936 ss.104, 105A, 105AA, 185 and

187.

INTERVEST CORPORATION PTY. LTD. v. THE COMMISSIONER OF TAXATION AND THE DEPUTY COMMISSIONER OF TAXATION

VG No. 200 of 1984

Smithers J.

15 October 1984

Melbourne.

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IN THE FEDERAL COURT OF AUSTRALIA ) )

VICTORIA DISTRICT REGISTRY ) No. VG 200 of 1984 ) )

GENERAL DIVISION

Between: INTERVEST CORPOR- ATION PTY. LTD.

(Applicant)

E

THE COMMISSIONER OF TAXATION AND THE DEPUTY COMMISSTONER OF TAXATION

(Respondents)

Judge Making Order: Smithers Jd.

Date of Order: 15 October 1984 Where Made: Melbourne. ORDER

THE COURT ORDERS THAT: