Federal Court of Australia
CATCHWORDS Prerogative Writs - mandamus - yrefusal by Federal Commissioner of Taxation to repay overpaid tax to the taxpayer - whether public duty imposed on Commissioner -
discretion to refuse mandamus if other remedies available.
dudiciary Act 1903 s.39B Taxation Administration Act 1953 ss.2,4,16
Income Tax Assessment Act 1936 ss.8,170,173,193,195,199,201,202,204,206,209
Taxation Laws Amendment Act 1984 s.108
Taxation (Interest on Overpayments) Act 1983 5.9
Federal Court of Australia Act 1976 5.29
Federal Court of Australia Rules 0.52 +.17
Batagol v. Federal Commissioner of Taxation (1963) 109 C.L.R. 243
The Queen v. The Commissioners of Inland Revenue; In Re Nathan (1884) 12 9.B.D. 461
The Queen v. Commissioners for Special Purposes of the Income Tax (1888) 21 Q0.B.D. 313
G.H. Mitchell & Sons (Australia) Pty. Ltd. v. Minister of Works (1974) 8 S.A.S.R. 7
The King v. Commonwealth Court of Conciliation and Arbitration; Ex parte Ozone Theatres (Aust.) Ltd. (1949) 78 C.L.R. 389
The Queen v. Foster; Ex parte The Commonwealth Steamship Owners' Association (1953) 88 C.L.R. 549
Application for Writ of Mandamus against THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
Ex parte JUST JEANS PTY. LTD.
V. No. G 37 of 1986
Northrop J. Melbourne [97 RECEIVED 17 March 1986 —-7 APR 1986 FEDGAAL COUPT BUSTRALI
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IN THE FEDERAL COURT OF AUSTRALIA
VICTO
) ) RIA DISTRICT REGISTRY ) V. No. G 37 of 1986 } )
GENERAL DIVISION
Application for Writ of Mandamus against THE COMMISSIONER OF TAXATION
OF THE COMMONWEALTH OF AUSTRALIA Respondent Ex parte JUST JEANS PTY. LTD. Prosecutor
COURT: NORTHROP J.
17 MARCH 1986
PLACE: MELBOURNE
MINUTES OF ORDER
THE COURT ORDERS THAT :-
i.
The Commissioner of Taxation of the Commonwealth of Australia refund to the Prosecutor, Just Jeans Pty. Ltd., the amount of $3,413,126.86 being income tax overpaid by the Prosecutor under the provisions of the Income Tax Assessment Act 1936 for the year of income ended the 30th June 1980, the period of 13 months ended the 3lst July 1981 and the years of income ended the 3lst July 1982, the 31st July 1983 and the 3ist July 1984 and that the said Commissioner pay to the Prosecutor the amount of $805,823.71 being interest upon the said overpaid income tax payable under the
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