Federal Court of Australia
CATCHWORDS
Taxation - income tax - Commissioner empowered to make an assessment of the amount upon which in his judgment income tax ought to be levied ~- analysis of assessment process adopted by Commissioner - discussion of the nature of that process - whether, upon the evidence, what was done amounted to an
assessment.
Income Tax Assessment Act 1936, ss. 6, 17, 166, 167, 170, 177 and
204.
DEPUTY COMMISSIONER OF TAXATION (W.A.) and ORS.; EX PARTE PETER
BRIGGS
No. G162 of 1986
Coram: Sheppard J. Date : 8 April 1987
Place: Sydney
IN THE FEDERAL COURT OF AUSTRALIA ) )
NEW SOUTH WALES DISTRICT REGISTRY ) No. G162 of 1986 ) )
GENERAL DIVISION
DEPUTY COMMISSIONER OF TAXATION (W.A. )
First Respondent RONALD ALBERT GILL
Second Respondent
GEOFFREY THOMAS WIGGINS
Third Respondent
PETER ROBERT KNOX PEACOCK
Fourth Respondent
EX PARTE: PETER BRIGGS
Prosecutor
CORAM: SHEPPARD J. PLACE: SYDNEY
DATE : 8 APRIL 1987
MINUTES OF ORDER
THE COURT ORDERS THAT: -
1. The order to show cause be discharged. 2. The applications for an injunction and a declaration of right
be dismissed.
3. The Prosecutor pay the respondents' costs of the application.
NOTE:
2.
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 DISTRICT REGISTRY ) No. G162 of 1986 ) GENERAL DIVISION )
DEPUTY __ COMMISSIONER OF TAXATION (W.A. )
First Respondent RONALD ALBERT GILL
Second Respondent
GEOFFREY THOMAS WIGGINS
Third Respondent
PETER ROBERT KNOX PEACOCK
Fourth Respondent BX PARTE: PETER BRIGGS
Prosecutor
CORAM: SHEPPARD J.
DATE : 8 APRIL 1987
REASONS FOR JUDGMENT
HIS HONOUR: This is the return of an order to show cause made on 29 April 1986. The Prosecutor. Mr. Peter Briggs, seeks relief against the respondents pursuant to s. 39B of the Judiciarv Act 1903. The relief sought in the application for the order to show cause was the issue of writs of mandamus and prohibition against each of the respondents. In his final address counsel for Mr. Briags said that he did not seek mandamus, but that he sought, in
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