Federal Court of Australia
CATCHWORDS
ADMINISTRATIVE LAW - application for an order of review - decision of respondent with respect to applicant's provisional income - objection to competency - whether decision is one to which the Act applies - whether liability to pay provisional tax
is a "tax".
Administrative Decisions (Judicial Review) Act 1977 ss.3(1), 5(1). Income Tax Assessment Act 1936 ss.221YA, 221YB, 221YDA.
Mac Cormick v. Commissioner of Taxation (1984) 58 A.L.J.R. 268 Commissioner of Taxation v. Clyne (1958) 100 C.L.R. 246
PETER CLYNE v. DEPUTY COMMISSIONER OF TAXATION No. G210 of 1986
Jackson J.
11 September 1986 Sydney.
IN THE FEDERAL COURT OF AUSTRALIA
NEW _ SOUTH WALES DISTRICT REGISTRY No. G210 of 1986
GENERAL DIVISION
BETWEEN: PETER CLYNE
. Applicant
D: DEPUTY COMMISSIONER OF TAXATION
Respondent
CORAM: JACKSON J. DATE: 11 September 1986 PLACE: SYDNEY
MINUTES OF ORDER
THE COURT ORDERS THAT:
1. The objection to competency be overruled.
NOTE: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.
IN THE FEDERAL COURT OF AUSTRALIA--~ ) )
NEW SOUTH WALES DISTRICT REGISTRY ) No. G210 of 1986 ) )
GENERAL DIVISION
BETWEEN: PETER CLYNE Applicant AND: DEPUTY COMMISSIONER OF TAXATION Respondent
CORAM: JACKSON J. DATE: 11 September 1986 PLACE: SYDNEY
REASONS FOR JUDGMENT
On 24th January 1986 the respondent issued a notice of assessment of the income tax payable by the applicant in respect of the year ended 30th June 1985. The notice of assessment showed amongst other things that the amount to be paid as provisional tax was $24,712.00 and on 3rd February 1986 the applicant sent to the respondent a letter, and an application for variation of provisional tax, in which he claimed that he estimated his taxable income for the year
ended 30th June 1986 as nil, and stated that:-
"This estimate is made on the assumption that my objection is allowed to a sufficient extent to show a nil income, or a loss, for the year ended 30th June
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