Snow, P.J. v The Dupty Commissioner of Taxation [1987] FCA 158

1 Ae

ISS

se eee

ADMINISTRATIVE LAW - Income Tax - refusal to extend timefor a

we payment ~- refusal to defer recovery proceedings - refusal to

postpone date for computation of penalty tax ~- application for

judicial review under Administrative Decisions (Judicial Review)

Act 1977 - objection to assessment referred to Administrative Appeals Tribunal - request for release by Board constituted under s.265 Income Tax Assessment Act 1936 - vacation and

reconsideration by Deputy Commissioner of decision subject of application for review - application futile - application

dismissed - costs to applicant - no scope for quashing order.

Income Tax Assessment Act 1936 s.265 Administrative Decisions (Judicial Review) Act 1977

Snow v Deputy Federal Commissioner of Taxation 87 ATC 4078

PETER JOHN RIDSDALE SNOW v THE DEPUTY COMMISSIONER OF TAXATION WAG 113 of 1986

FRENCH J. 24 March 1987 Perth

~ BAPR 1987

EDERAL COURT OF AUSTRALIA

PRINCIPAL REGISTRY

IN THE FEDERAL COURT OF AUSTRALIA WESTERN AUSTRALIA DISTRICT REGISTRY GENERAL DIVISION

wees ww

NO. WAG 113 of 1986

BETWEEN: PETER JOHN RIDSDALE SNOW Applicant

and

THE DEPUTY COMMISSIONER OF TAXATION

RESPONDENT

MINUTE OF ORDER

JUDGE MAKING ORDER: French J. DATE OF ORDER: 24 MARCH 1987 WHERE MADE; PERTH

THE COURT ORDERS THAT;

1. The application is dismissed.

2. Respondent to pay applicant's costs of proceedings including the costs of the claim for interlocutory

relief.

Note: Settlement and entry of orders 1s dealt

with in Order 36 of the Federal Court Rules.

re eee

IN THE FEDERAL COURT OF AUSTRALIA WESTERN AUSTRALIA DISTRICT REGISTRY GENERAL DIVISION

were ww

NO. WAG 113 of 1986

BETWEEN: PETER JOHN RIDSDALFE SNOW

CORAM:

1986 under the Administrative Decisions (Judicial Review) Act 1977 the applicant sought review of three decisions on the part of the

respondent, they being characterised in the application in the