Brownsville Nominees Pty Ltd v Commissioner of Taxation [1988] FCA 411

CATCHWORDS Administrative Law - application for an order of review in

respect of failure of Commissioner of Taxation to decide whether to issue amended assessments pursuant to 5.170 Income Tax Assessment Act - nature of s.170.

Notice of objection to competency - whether a decision to which AD(JR) Act applies - whether a decision of an

administrative character was required to be made under an enactment.

Administrative Decisions (Judicial Review) Act 1977 s.3, 7 Schedule 1(e)

Federal Court of Australia Act 1976, s.24(1A) Federal Court of Australia Rules 0.52 r.10, 0.54 r.4

Income Tax Assessment Act 1936 5.170, 185, 186, 187, 189A, Jurisdiction of Courts (Miscellaneous Amendments) Act 1987 5.4

BROWNSVILLE NOMINEES PTY LIMITED (FORMERLY CALLED COMPANY AND GENERAL SERVICES PTY LIMITED) (AS TRUSTEE OF THE CRAWFORD TRUST)

and THE FEDERAL COMMISSIONER OF TAXATION

T. No. G.4 of 1988

NORTHROP J.

31 MARCH 1988 HOBART

IN THE FEDERAL COURT OF AUSTRALIA

TASMANIA DISTRICT REGISTRY GENERAL DIVISION

T. No. G.4 of 1988

BETWEEN:

BROWNSVILLE NOMINEES PTY LIMITED (FORMERLY CALLED COMPANY AND GENERAL SERVICES PTY LIMETED)

(AS TRUSTEE OF THE CRAWFORD TRUST) 5 Applicant and /

THE FEDERAL COMMISSTONER OF TAXATION

Respondent

COURT: NORTHROP J. DATE : 31 MARCH 1988 PLACE: HOBART

REASONS FOR JUDGMENT

By application issued on 8 March 1988, the

applicant, pursuant to sub-section 7(1) of the Administrative

Decisions (Judicial Review) Act 1977 ("The Judicial Review

Act") is seeking an order of review in respect of the failure

of the Federal Commissioner of Taxation, ("the Commissioner"), to decide whether to issue under s.170 of the Income Tax Assessment Act 1936 ("the Tax Act") amended assessments to the applicant in respect of the income years ending 30 June 1981, 1982 and 1983 respectively. The applicant is seeking an order