Federal Court of Australia
Administrative law - judicial review - whether decision of Commissioner not to refer applicants' objections to Board of Review - request for referral posted - whether Commissioner "received" request - application of postal rules by statute and at
common law - application for extension of time to lodge review
application - onus
Administrative Decisions (Judicial Review) Act 1977 s.1il Income Tax Assessment Act 1936 ss. 187, 188, 189
Acts Interpretation Act 1901 s.29
CARMELO _ FRANCESCO RACCUIA and ANNITA RACCUTA v. DEPUTY COMMISSIONER OF TAXATION
No. WA G52 of 1984
TOOHEY J. PERTH
23 NOVEMBER 1984
pore
IN THE FEDERAL COURT OF AUSTRALIA WESTERN AUSTRALIA DISTRICT REGISTRY GENERAL DIVISION
No. WA G52 of 1984
ee
BETWEEN: CARMELO FRANCESCO RACCUIA
First Applicant
ANNITA RACCUIA
Second Applicant and
DEPUTY COMMISSIONER OF TAXATION
Respondent
Qo R D E R
JUDGE MAKING ORDER : Toohey J.
DATE OF ORDER 23 November 1984
WHERE MADE Perth
THE COURT ORDERS THAT:
1. The applicants' application for an extension of time
within which to Lodge this application is dismissed.
2. The applicants' application for an order of review is
dismissed.
3. Liberty to apply on the question of costs.
IN THE FEDERAL COURT OF AUSTRALIA WESTERN AUSTRALIA DISTRICT REGISTRY GENERAL DIVISION
No. WA G52 of 1984
we ww
BETWEEN: CARMELO FRANCESCO RACCUIA First Applicant
ANNITA RACCUIA
Second Applicant and
DEPUTY COMMISSIONER OF TAXATION
Respondent
CORAM: TOOHEY J.
23 November 1984
REASONS FOR JUDGMENT'
The applicants are husband and wife and, it would appear, carry on business in partnership as designers and builders. The business is largely carried on by Mr. Raccuia though Mrs. Raccuia attends to office matters from their home
including the typing of correspondence.
The applicants seek a review of what they claim to be decisions made by the respondent not to refer to a Board of Review his disallowance of the objection of each applicant to an assessment made aqainst each of them under the provisions of the
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