Federal Court of Australia
LIMITED DISTRIBUTION
CATCHWORDS
ADMINISTRATIVE LAW - Income Tax - Taxpayer seeking a _ statement pursuant to 3s. 13 of the Administrative Decisions (Judicial Review)
Act 1977 of reasons for Deputy Commissioner's decisions to institute recovery proceedings - whether decision to sue for recovery of tax was preceded by decision to seek recovery of tax - whether such decisions
are in connection with the institution or conduct of proceedings.
PRACTICE AND PROCEDURE - Distinction between Court's power over own process and a statement of reasons under s. 13 of the Administrative
Decisions (Judicial Review) Act.
Administrative Decisions (Judicial Review) Act: ss. 5, 13, Schedule 2.
JOHN JOSEPH MOSTYN v. DEPUTY COMMISSIONER OF TAXATION
G 414 of 1986
LOCKHART J. SYDNEY 11 NOVEMBER
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IN THE FEDERAL COURT OF AUSTRALIA )
NEW SOUTH WALES DISTRICT REGISTRY GENERAL DIVISION
No. G 414 of 1986
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BETWEEN : JOHN JOSEPH MOSTYN Applicant AND: DEPUTY COMMISSIONER OF TAXATION Respondent JUDGE MAKING ORDER: LOCKHART J. WHERE ORDER MADE: SYDNEY DATE OF ORDER: 11 NOVEMBER 1986
MINUTES OF ORDER
THE COURT ORDERS THAT:
1. The notice of motion be dismissed. 2. The applicant pay the respondent's costs of the motion. 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 DISTRI REGISTRY No. G 414 of 1986
wwe
GENERAL DIVISTON
BETWEEN: JOHN JOSEPH MOSTYN Applicant AND: DEPUTY COMMISSIONER OF TAXATION Respondent
11 November 1986 REASONS FOR JUDGMENT
LOCKHART J.
This is an application for an order of review pursuant to the
Administrative Decisions (Judicial Review) Act, 1977 (the "Judicial
Review Act"). In the substantive application the applicant, John Joseph Mostyn, seeks to review what are said to be two decisions of the respondent, the Deputy Commissioner of Taxation. First, a decision to seek recovery of moneys from the applicant claimed by the Deputy Commissioner to be owing to him in respect of allegedly unpaid income tax and additional tax allegedly payable pursuant to the provisions of the Income Tax Assessment Act, 1936 and second, a decision to commence proceedings No. 27856 of 1985 in the District Court of New South Wales against the applicant to recover the said
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