Deputy Commissioner of Taxation v Clarke & Kann [1984] FCA 495

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CATCHWORDS

ADMINISTRATIVE LAW - objection to competency of application for judicial review - decision to serve three notices requiring

information concerning certain share transactions for purposes of

Taxation (Unpaid Company Tax} Assessment Act 1982 - decision to refuse any extension of time for compliance with said notices -

whether above are decisions to which Judicial Review Act applies

- whether it is a ground for judicial review that the enactment

under which a decision was made is invalid.

Administrative Decisions (Judicial Review) Act, 1977, 3.5, Schedule 1

Taxation (Unpaid Company Tax) Assessment Act, 1982, sub-s. 4(1) Income Tax Assessment Act, 1936, para 264(1)(a)

DEPUTY COMMISSIONER OF TAXATION -v- CLARKE AND KANN (QLD G118 OF 1983)

BOWEN C.J., LOCKHART & FITZGERALD JJ. BRISBANE 3] APRIL 1984

IN THE FEDERAL COURT OF AUSTRALIA )

QUEENSLAND DISTRICT REGISTRY ) QLD G118 of 1983 GENERAL DIVISION )

ON APPEAL FROM THE FEDERAL COURT OF AUSTRALIA

BETWEEN : DEPUTY COMMISSIONER OF TAXATION

Appellant AND: CLARKE AND KANN Respondent ORDER JUDGES MAKING ORDER: BOWEN C.d., LOCKHART & FITZGERALD JJ. DATE OF ORDER: 11 APRIL 1984 WHERE MADE: BRISBANE

THE COURT ORDERS THAT:

1. The appeal of the Deputy Commissioner of Taxation against the dismissal of his Objection to Competency of this Application be dismissed.

2. The Deputy Commissioner of Taxation pay the costs of Clarke and Kann of this appeal.

3. By consent the Application be dismissed.

4. By consent the order of Fitzgerald J. dated 23 August 1983 wherein he suspended the operation of the notice issued Pursuant to section 264 of the Income Tax

Assessment Act to be vacated as and from 1 May 1984.

By consent the Deputy Commissioner of Taxation pay the costs of Clarke and Kann of and incidental to its application to the Court for the order referred to in