Hennessey, P.G. v The Deputy Commissioner of Taxation [1987] FCA 772

JUDGMENT No. 77A76.1.

IN_THE FEDERAL COURT OF AUSTRALIA

) ) NEW SOUTH WALES DISTRICT REGISTRY ) NOS. G3294 TO 3297 of 1987 ) GENERAL DIVISION )

BETWEEN:

PETER G. HENNESSY

Appellant AND:

THE COMMISSIONER OF TAXATION

Respondent

MINUTE OF ORDER

JUDGE: FOX J. DATE OF ORDER: 16 DECEMBER 1987 WHERE MADE: Sydney.

THE COURT ORDERS THAT:

1. The four appeals be dismissed and it confirms the assessments in each case.

2. The appellant pay the respondent's costs.

Note: Settlement and entry or orders is dealt with in Order 36 of the Federal Court Rules.

NOT FOR GENERAL DISTRIBUTION

IN THE FEDERAL COURT OF AUSTRALIA

) ) NEW _ SOUTH WALES DISTRICT REGISTRY ) Nos. G3294 to 3297 of 1987 ) )

GENERAL DIVISION

CORAM: FOX J. DATE: 16 DECEMBER 1988

BETWEEN : PETER G. HENNESSY

we

Appellant AND:

THE COMMISSIONER OF TAXATION

Respondent

REASONS FOR JUDGMENT

FOX J.

(EX TEMPORE)

There are now before me four appeals from the refusal by

the Commissioner of Taxation of objections to assessments to

income tax made by hin. credits of amounts due to by him or on his behalf

question which arises in has appeared before me in

competently.

The substantial Assessment Act 1936 ("the

related to zone rebates.

In each case, the assessments showed the taxpayer, taxation having been paid under the pay as you earn system. The each case is the same. The appellant

person and has argued his own case very

question centres around the Income Tax Act"), s.79A and the following sections

The appellant is not himself in any of

the zones and the assessments were prepared and have been sustained on the basis of the other provisions of the Act which have affected him. His argument is, however, to the effect that the Commissioner in calculating his assessment has acted contrary to two provisions of the Constitution, namely s.51(ii) and s.99. It is not necessary to set these out or deal separately with them. One in terms relates to not discriminating between States or parts of States and the other deals with preferences not being