Dalton, T.A. v. Deputy Commissioner of Taxation [1985] FCA 390

CATCHWORDS.Income tax - Administrative law - appeal - review of decision of the Commissioner of Taxation —- whether the duties specifically imposed on

the Commissioner of Taxation by regulation 35 of the Income Tax

Regulations are expanded by s. 25D of the Acts Interpretation Act 1901

-'whether the appellant is a "person agarieved" within the meaning of

that expression in the Administrative Decisions (Judicial Review) Act

1977.

Administrative Decisions (Judicial Review) Act 1977: sub-s. 3(4),

ss. 5, 13.

Acts Interpretation Act 1901: ss. 25D, 46(a).

Indome Tax Assessment Act 1936: ss. 185, 186, 187, 188, 189, 190.

Administrative Appeals Tribunal Act 1975: s. 28.

Acts Interpretation Amendment Act 1984

Income Tax Regulations: reg. 35.

THOMAS ANDREW DALTON v. DEPUTY COMMISSIONER OF TAXATION

G78 of 1985

SMITHERS, LOCKHART & WILCOX JJ. , 9 AUGUST 1985

SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

) ) . NEW SOUTH WALES DISTRICT REGISTRY ) No. G 78 of 1985 ) - . GENERAL DIVISION )

ON APPEAL FROM A STNCLE JUDGE OF

THE FEDERAL COURT OF AUSTRALIA

BETWEEN : THOMAS ANDREW DALTON Appellant AND: DEPUTY COMMISSTONER OF TAXATION Respondent

JUDGES MAKING ORDER: SMITHERS, LOCKHART and WILCOX Jd. DATE OF ORDER: 9 auGUST 1985 WHERE ORDER MADE: SYDNEY:

' MINUTE OF ORDER THE COURT ORDERS THAT:

1. The appeal be dismissed.

2, The appellant, Thomas Andrew Dalton, pay to the respondent,

the Deputy Commissioner of Taxation, his costs of the appeal.

Settlement and entry of orders is dealt with in Order 36 of

the Federal Court Rules.

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IN THE FEDRRAL COURT OF AUSWRAT.TA ) '

) NEW SOUTH WALLS DISTRTCT_REGISTRY ) No. G78 of 1985 ) GENERAL DIVISION )

On Appeal from a single judge

of the Federal Court of Australia

Between: THOMAS ANDREW DALTON

(Appellant)

E

OF TAXATLON

(Respondent)