Federal Court of Australia
CATCHWORDS
Administrative law ~ taxation - judicial review - decisions of Deputy Commissioner to refuse request for an extension of time to pay tax under s. 206 Assessment Act and to sue to recover tax - whether a
failure to take relevant considerations aunto account - whether decision maker exercised the powers under s. 206 unreasonably - whethes irrelevant considerations taken into account - whether
decision maker exercised his powers without regard to the merits of the particular case and in accordance with anflexible rules or policies - whether the making of the decisions was othervise an improper exercise of power.
Sean Investments Pty. Limited v. MacKellar (1981) 38 ALR 363
Hamblin v. Duffy (1981) 34 ALR 333
Earkovic v. The Minister for Immigration and Ethnic Affairs '1981) 39 ALF 186
R. v. Chief Registrar C1384] 2 All ER 27 Bilistt v. Southwark London Borough Council £13763 1 W.L.R. 439 Barina Corporation Limited v. D.F.C.T. (1985) 385 ATC 4136
~ te a
Rebinsen v. D.F.C.T. (1984) 84 ATC 4277
Thuracht v. D.F.C.T. (1924) 84 ATC 4420
Mackey v. F.C.T. (1982) @2 ATC 4571
Snook v. London and West Piding Investments Limited £19671 2 Q.B. 786
Administrative Decisions (Judicial Review) Act 1977: paras. 5(1)(e). S( 23a), S(230b), 5(2)(£), S02)(g9), SC20(9).
Income Tax Assessment Act 1936: ss. 188, 189, 250: sub- 201(1), 204(1), 206(1), 207(2:, 208(1), 209(1).
3. 77 Ll),
wa
JCGHN WAYMOUTH AHERN v. DEPUTY COMMISSIONER OF TAMATION QLD Gi03 of 1985
LOCKHART J. 13 NOVEMBER 1985 BRISBANE
IN THE FEDERAL COURT OF AUSTRALIA
GENERAL DIVISTON
) ) QUEENSLAND DISTRICT REGISTRY ) No. G 103 of 1985 ) ) BETWEEN : JOHN WAYMOUTH AHERN Applicant
AND: DEPUTY COMMISSIONER OF TAMATION
Respondent JUDGE MAKING ORDER: LOCKHART J. WHERE ORDER MADE: BRISBANE °
DATE OF ORDEP: 13 NOVEMBER 1935
MINUTE oF ORDER
THE COURT CRDERS:
1. 2. 3. 4. NOTE:
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