Federal Court of Australia
ACS
CATCHWORDS
ADMINISTRATIVE LAW - application for an order of review - notice of assessment of income tax showing provisional tax payable - assessment of taxable income for previous year - objection -
taxpayer's statement of estimated taxable income at nil on assumption of nil income or loss for previous year -
Commissioner's estimate of provisional tax based on estimate of taxable income for previous year ~- "reason to believe" taxable income greater than estimated taxable income - whether decision - whether Commissioner limited to accepting taxpayer's estimate of taxable income ~- whether Commissioner erred in calculating provisional tax an assumption that objection would fail.
Administrative Decisions (Judicial Review) Act 1977 s.5. Income Tax Assessment Act 1936 ss.221YB, 221YDA, 221YDB.
Deputy Commissioner of Taxation v. Saddler (1983) 14 A.T.R. 616 Case P100 82 A.T.C. 489
PETER CLYNE v. DEPUTY COMMISSIONER OF TAXATION G210 OF 1986
Jackson J. Sydney 29 October 1986
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: 29 October 1986 PLACE: Sydney
MINUTES OF ORDER
THE COURT ORDERS THAT:
1. The applicaton be dismissed.
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: 29 October 1986 PLACE: Sydney
This is an application for an order of review pursuant to s.5(1) of the Administrative Decisions (Judicial Review) Act 1977 in respect of a decision of the respondent made under s.221YDA(4) of the Income Tax Assessment Act 1936. On lith September 1986 I overruled the respondent's objection to the competency of the proceedings and it is now necessary to deal with the substance of the application. In so doing I shall turn first to the
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