T v Federal Commissioner of Taxation [1986] FCA 571

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CATCHWORDS

INCOME TAX - departure prohibition order - application to revoke

or vary - jurisdiction of the court.

Taxation Administration Act 1953 ss.14S, 14T, 14U, 14V, 14X, 14Y

I v FEDERAL COMMISSIONER OF TAXATION No. VG 407 of 1986

Woodward J. Melbourne 9 December 1986

ot

FED.

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY No. VG 407 of 1986

GENERAL DIVISION

we

BETWEEN: Tt Applicant and FEDERAL COMMISSIONER OF TAXATION Respondent

MINUTES OF ORDER

COURT : Woodward J. DATE : 4 December 1986 PLACE : Melbourne

THE COURT ORDERS THAT:

The application be dismissed with costs.

(Note: Settlement and entry of orders is dealt with in 0.36 of

the Federal Court Rules.)

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY No. VG 407 of 1986

GENERAL DIVISION

BETWEEN : r Applicant and FEDERAL COMMISSIONER OF TAXATION Respondent COURT: Woodward J. DATE: 9 December 1986

PLACE: Melbourne

REASONS FOR JUDGMENT

This is an application to have a departure prohibition order set aside or varied. The order was made by the respondent

on 1 April 1986, pursuant to s.14S of the Taxation Administration

Act 1953.

That section provides, so far as is relevant for present purposes, "14S.(1) Where -

(a) a person is subject to a tax liability; and

(b) the Commissioner believes on reasonable grounds that it is desirable to do so for the purpose of ensuring that the person does not depart from Australia for a foreign country without -

(1) wholly discharging the tax liability; or

(iit) making arrangements satisfactory to the Commissioner for the tax

liability to be wholly discharged, the Commissioner may, by order in accordance with the prescribed forn, prohibit the departure of the person from Australia for a foreign country. (2) Subject to sub-section (3), a departure

prohibition order remains in force unless and until revoked under section 14T or set aside