Australian Institute of Marine & Power Engineers v. Secretary Department of Transport [1986] FCA 636

CATCHWORDS

ADMINISTRATIVE LAW - Claim of entitlement by industrial organization to request statement of reasons under s.13 ADJR Act in respect of decision of respondent to issue manning notice to shipowner under s.57AM Income Tax Assessment Act - organization a "person aggrieved" - Schedule 1 of ADJR Act not applicable to decision - respondent not bound by s.16 Income Tax Assessment Act to deny entitlement to statement of reasons under s.13 ADJR Act.

Administrative Decisions (Judicial Review) Act 1977, 5s. 5, 13 Income Tax Assessment Act 1936 ss. 16, 57AM

Dalton v Commissioner of Taxation (1985) 7 FCR 382 cons

Australian Conservation Foundation v The Commonwealth (1980) 146 CLR 493 cons

Tooheys Ltd v Minister for Business & Consumer Affairs (1981) 54 FLR 421 cons

Liston v Davies (1937) 57 CLR 424 ref'd to

Deputy Commissioner of Taxation v Clarke and Kann (1984) 52 ALR 603 foll.

Mercantile Credits Ltd v Federal Commissioner of Taxation (1985) 61 ALR 331 CONS.

Federal Commissioner of Taxation v Swiss Aluminium Australia Ltd (1986) 66 ALR 159 cons

Canadian Pacific Tobacco Co Ltd v Stapelton (1952) 86 CLR 1 cons

Commissioner of Taxation v Nestle Australia Ltd (Full Federal Court, 5/11/86, unreported) cons

No. NSW G 231 of 1986

AUSTRALIAN INSTITUTE OF MARINE AND POWER ENGINEERS v THE SECRETARY, DEPARTMENT OF TRANSPORT

Gummow J. Sydney 17 December 1986

AWA -RERERAL_CouRT oF st AUSTRALIA,

PRINCIPA, REGISTRY?

meen

IN THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY GENERAL DIVISTON

JUDGE MAKING ORDER

No. NSW G 231 of 1986

BETWEEN : AUSTRALIAN INSTITUTE OF MARINE AND POWER ENGINEERS Applicant AND: THE SECRETARY,

DEPARTMENT OF TRANSPORT

Respondent

MINUTE OF ORDER

Gummow J.

DATE OF ORDER WHERE MADE

17 December 1986

Sydney

THE COURT DECLARES THAT

the applicant was entitled to make the request it made