Johnson, H.G. v. Commissioner of Taxation [1986] FCA 153

Administrative

law - ludicial review - decision by Commissioner ot Taxation that notices ot obiection invalid as lodaed outside statutorv time limit - time limit expressed to run from date of

service of notice of assessments - evidence of taxpayer as to date of serwice not accepted by Commissioner as sufficient to displace statutory deeming provision - summary of principles applicable to review under Administrative Decisions (Judicial Review) Act - need

to establish one of the grounds in s.5

Administrative Decisions iJudicial Review) Act 1977 ss.5, 16 Income Tax 'Assessment Act 1936 s.185 Income Tax Requlations reas.29, 59

HENRY GEORGE JOHNSON v. THE COMMISSIONER OF TAXATION

No. WA G7 of 1986

TOOHEY J. PERTH 24 APRIL 1986

IN THE FEDERAL COURT OF AUSTRALIA WESTERN AUSTRALIA DISTRICT REGISTRY GENERAL DIVISION

No. WA G7 of 1986

wee ew

BETWEEN:

HENRY GEORGE JOHNSON

Applicant

and

THE COMMISSIONER OF TAXATION

Respondent

MINUTE OF ORDER JUDGE MAKING ORDER: TOOHEY J. DATE OF ORDER: 24 April 1986 WHERE MADE: Perth THE COURT ORDERS THAT: 1. The application is dismissed. 2. Liberty to the respondent to apply on the question of costs.

Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTFALIA

WESTERN AUSTRALIA DISTRICT REGISTRY GENERAL DIVISION

BETWEEN: HENRY GEORGE JOHNSON

Applicant

and

THE COMMISSIONER OF TAXATION

Respondent

CORAM: TOOHEY J.

24 April 1986

REASONS FOR JUDGMENT

This 1s an application under the provisions of the

Administrative Decisions (Judicial Review) Act 1977.

The decision sought to be reviewed is one by the Commissioner of Taxation that two notices of objection adaainst assessment of income tax were not valid because they were not posted to or lodged with the Commissioner within sixty davs after

service of notices of assessment to which the obiections related.