Snow, P.J.R. v. Deputy Commissioner of Taxation [1987] FCA 22

ADMINISTRATIVE LAW - Judicial Review - Income Tax Assessment Act 1936 - Decision to refuse extension of time to pay tax - decision

to institute recovery proceedings ~ clain for stay order restraining institution of recovery proceedings - source of power to order stay - principles governing exercise of discretion to order stay ~ content and relevance of principles governing stay applications in State Courts - relevance of exclusion of decision reviewed from application of s.13 of Judicial Review Act - general approach in income tax recovery cases - failure of Deputy

Commissioner to refer objection as requested.

Administrative Decisions (Judicial Review) Act 1977 Federal Court of Australia Act 1976

Rifki v Minister for Immigration and —fthnic Affairs (1983) 46 ALR 301, 303 per Toohey J.

Piroglu v Minister for Immigration and Ethnic Affairs (1982) 43 ALR 569, 571 per Lockhart J.

Dallikavak v Minister For Immigration and Ethnic Affairs (1985) 61

ALR 471 Perkins v Cuthill (1981) 34 ALR 669, 671 per Keely J. Collins v Minister for Immigration and Ethnic Affairs (No. 2)

(1982} 5 ALD 32, 33 per Bowen CJ. Videto v Minister for Immigration and Ethnic Affairs (1985) 8 ALN

237 (Toohey J.) - Capello v Minister for Immigration and Ethnic Affairs (1980) 49

FLR 40, 2 ALD 1014

Faingold v Zammit (1984) 1 FCR 87 The Hells Angels Ltd v Deputy Commissioner of Taxation (1985) 7

FCR 311 at 318,

Terrule Pty Limited v Deputy Federal Commissioner of Taxation (1985) 5 FCR 153 at 156 St. Justins Properties Pty Ltd v Rule lloldings Pty Ltd (1980) 40

FLR 282

Deputy Commissioner Taxation v Australia Machinery and Investment Co. (1945) a WALR 9, 17 ' -

Deput Federal Commissioner of Taxation v Hells angels Limited (No. 1) 84 ATC 4545 at 4547 .

, - I

tlarina Estates Pty Ltd v Deputy Commissioner of Taxation 76 ATC

4166 at 4168 Re: Roma Industries Pty Ltd 76 ATC 4113 at 4116