Curry, P.G. v Saunders, B. & Anor [1987] FCA 549

JUDGMENT No. S49. Bt

' CATCHWORDS Administrative Law - application * under Administrative Decisions (Judicial Review) Act 1377 seeking order of review of decisions of stipendiary magistrate - committal

proceedings before magistrate - decisions by magistrate that there was sufficient evidence to caution accused under State law - appeal from decisions of trial Judge setting aside decisions of magistrate - whether decisions of magistrate made pursuant to Magistrates (Summary Proceedings) Act 1975 (Vic) were decisions to which the Administrative Decisions

(Judicial Review) Act applies.

Income Tax - implementation of tax minimization scheme - when tax becomes due and payable - whether Commonwealth has right to tax pending final determination of objection or appeal -

whether necessary for magistrate to determine efficacy of

scheme.

Conspiracy to defraud the Commonwealth - conspiracy to prevent or defeat the execution or enforcement of a law of the Commonwealth - history and nature of common law conspiracy.

Liability of a barrister when giving advice in professional capacity.

Administrative Decisions (Judicial Review) Act 1977 ss.3,5,9 Bankruptcy Act 1966 5.40(1)(c)

Crimes Act 1914 ss.7A,86(1)(b)(e) Federal Court Rules 0.52 r.22

Income Tax Assessment Act 1936 ss.6,17,78(1)(a) (xxvii) ,166,174,177,201,204,206,208,209

Judiciary Act 1903 5.68 Magistrates (Summary Proceedings) Act 1975 (Vic) s.56(1)(b) Sales Tax Assessment Act (No. 3) 1930

PHILLIP GEORGE CURRY

Vv.

BARRY SAUNDERS AND GERARD CIs S$

V. No. G 88 of 1987

FOX, NORTHROP AND PINCUS JJ. 15 OCTOBER 1987

MELBOURNE

IN FED COURT OF STRALI

VICTOR DIs CT REG ¥ V. No. G 88 of 1987

GE DIVISION

ON APPEAL FROM THE FEDERAL COURT OF AUSTRALIA

PHILLIP GEORGE CURRY Appellant and

BARRY SAUNDERS and ANOTHER Respondents

a ie) EF be]