Federal Court of Australia
JUDGMENT No. 2e\. 4,285
CATCHWORDS
TAXATION - issue and service of notices under s.264 of the Income Tax Assessment Act - service by post - whether service fulfilled requirement of the Regulations - whether temporary transfer of Deputy Commissioner arfected validity of 5.264 notices - whether time specified in each notice reasonable
ADMINISTRATIVE LAW - whether ground for review under s.5(2)(g) of the Administrative Decisions (Judicial Review) Act - whether exercise of power unreasonable — whether dates specified so
unreasonable no reasonable administration could have specified them -— whether notices bad under s.5(2)(g) of the ADJR Act - whether decision-maker's decision flawed - when the court will interfere with the decision under review - whether matters being taken into consideration irrelevant - whether decision to institute prosecution proceedings is reviewable
Associated Provincial Picture Houses Ltd v. Wednesbury Corporation |1948) 1 K.B. 223. — Fhanapo Ri
rn Ruangrong v. Minister for fomigration and Ethnic Affairs No. aye ed judgmen elivere Marc
Newb - Moodie and Another (1987) 88 A.T.c. 4072 Ganke Vrooe uty Federal Commissioner of Taxation (1975) 75 AVT.G. 4
Administrative Decisions (Judicial Review) Act 1977 (cth) s.5 ncome Tax Assessmen C 8. Yaxation Administration Act 1953 (Cth) s.8c
income Tax Reguiations 27, 28, 29, 39 Acts tnter retatton Act 1901 (Cth) s.23(b) c Service (Cth) 8.51A
BubIie Service Regulations 108(1)
IAN GEORGE HOLMES v. THE DEPUTY COMMISSIONER OF TAXATION FOR OF Ai A NSW Gil? of 1967
KERRY MCGINLEY WRIGHT v. THE DEPUTY COMMISSIONER OF TAXATION YOR THE COMMONWEALTH Of AUSTRALIA = =
°
HARRY GERARD WOUTERS v. THE DEPUTY COMMISSIONER OF TAXATION FOR_THE COMHONWEALTH oF Ai TA NEW GITS of ISBT ~~
Davies J. 13 May 1988 Sydney
IN THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY GENERAL DIVISION
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