Hoare, P.L. v Deputy Commissioner of Taxation [1987] FCA 724

' Cot

uw

%

-4

JUDGMEN . a T No. "Tels B1.

CATCHWORDS Administrative Law - refusal of Deputy Commissioner of Taxation to grant the taxpayer an extension of time in which to pay tax - application for grant of extension of time in

which to make application to the Federal Court for order of review of decision of Deputy Commissioner of Taxation -

prescribed period under Administrative Decisions (Judicial

Review) Act - nature of discretion of Federal Court to grant an extension of time within which to seek an order of review.

Administrative Decisions (Judicial Review) Act 1377 ss.il,13

Income Tax Assessment Act 1936 55.186,187,201,206,207

PETER LEO HOARE

and

DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

V. No. G 252 of 1987

NORTHROP J.

17 DECEMBER 1387

MELBOURNE

IN THE FEDERAL COURT OF AUSTRALIA VICTORIA DISTRICT REGISTRY

GENERAL DIVISTON

BETWEEN

PETER LEO HOARE

and

DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

COURT: NORTHROP J.

ATE : 17 DECEMBER 1987

LACE: MELBOURNE

as]

MINUTE OF" ORDER

THE COURT ORDERS THAT the application be

costs.

wee <

»- No. G 252 of 1987

Applicant

Respondent

dismissed with

(Settlement and entry of Orders 15 dealt with in 0.36 of the

Rules of Court.)

IN_ THE ERAL CO OF AUSTRALIA

VICTORIA DISTRICT REGISTRY GENERAL DIVISION

V. No. G 252 of 1987

-—-~ewww

PETER LEO HOARE Applicant

and

DEPUTY COMMISSIONER OF TAXATION

OF THE COMMONWEALTH OF AUSTRALIA Respondent COURT: NORTHROP J. DATE : 17 DECEMBER 1987 PLACE: MELBOURNE

REASONS FOR JUDGMENT

By application filed on 23 September 1987, the

applicant, Peter Leo Hoare ("the taxpayer"), is seeking an order under Paragraph 11(1)(c) of the Administrative Decisions (Judicial Review) Act 1977 ("the Judicial Review Act") that he be granted an extension of time in which to make an application to the Court for an order of review of a