Federal Court of Australia
CATCEWORDS - i Income Tax - application for writs of mandamus and prohibition against the Commissioner of Taxation - case stated - facts agreed
for purpose of reference that assessments 1ssued without lfany attempt to ascertain taxable income and that there was] no material having any cational or logical probative force} ta justify the assessments - whether an assessment or a tentative assessment - whether s.177 of the Income Tax Assessment. {Act precludes the Court from determining the application or granting the relief sought.
Income Tax Assessment Act 1922-1925, s.39 Income Tax Assessment Act 1936, ss.6(1), 166, 167, 170(1), 174(1), 175, 177, 218
APPLICATION FOR WRITS OF MANDAMUS AND PROHIBITION AGAINST! THE DEPUTY COMMISSIONER OF TAXATION FOR THE STATE OF RESTERN
AUSTRALIA; EX PARTE PETER BRIGGS
No. G162 of 1936
Bowen C.J., Sheppard and Beaumont JJ.
—ae *
5 November 1986
Sydney.
--58-
mane pe
Soe ney Sp ae as . .
syne ye
7 ~r Py ob oe i re
Wiltentsisten' aurea sharsiccpometaae' - se ae
-P
a
Soeur ieemiaciatsaaiiniaatta
wa
IN THE FEDERAL COURT OF AUSTRALIA ) .
NEW SOUTH WALES DISTRICT REGISTRY ) © No. G162 of 1986 GENERAL DIVISION ) .
APPLICATION FOR WRITS OF MANDAMUS AND PROHIBITION AGAINST
DEPUTY COMMISSIONER OF TAXATION FOR THE STATE OF WESTERN AUSTRALIA
First Respondent —_— R.A. GILL - Second Respondent
GEOFFREY THOMAS WIGGINS
Third Respondent
PETER ROBERT KNOX PEACOCK
Fourth Respondent
EX PARTE PETER BRIGGS
Prosecutor
COURT Bowen C.J., Sheppard and Beaumont JJ. PLACE Sydney DATE: 5 November 1986.
MINUTE OF ORDER
THE COURT ORDERS THAT: 1. The answers to the following questions of law arising in
the proceedings before Sheppard dg which were referred
oe Q
fa —
1s ro) fay
pursuant to s.25(6) of the Federal Court of At faire
&
\ Act 1976 are as stated below:
re eee et
ne tres oe
mo, ante
eee ty = no wer =
wry caret gr a ge
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