Peter Noel Burrows Deputy Commissioner of Taxation [1994] FCA 1057

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JUDGMENT No. of Q2.szZone

IN THE FEDERAL COURT OF AUSTRALIA )

QUEENSLAND DISTRICT REGISTRY ) No. QG 176 of 1994 GENERAL DIVISION )

BETWEEN: PETER NOEL BURROWS

AND: DEPUTY COMMISSIONER OF TAXATION CORAM: SPENDER J PLACE: BRISBANE DATE: 2 DECEMBER 1994

MINUTES OF ORDER

THE COURT ORDERS THAT:

The appeal and application for an order of review be dismissed, with costs.

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

RECEIVED 16JAN 1995

FEDERAL COURT OF

AUSTRALIA

PRINCIPAL REGISTRS

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IN THE FEDERAL COURT OF AUSTRALIA )

QUEENSLAND DISTRICT REGISTRY ) No. QG 176 of 1994 GENERAL DIVISTON )

BETWEEN: PETER NOEL BURROWS

AND: DEPUTY COMMISSIONER OF TAXATION

CORAM: SPENDER J PLACE: BRISBANE DATE: 2 December 1994

REASONS FOR JUDGMENT

This is an appeal to the Federal Court under s. 14V of the Taxation Administration Act 1953 ("the Act") against an order of the Deputy Commissioner of Taxation made pursuant to s. 148(1) of the Act. Section 14S5(1) empowers' the Commissioner, by order in accordance with the prescribed form, to prohibit the departure of a person from Australia to a

foreign country where:

" (a) a person is subject to a tax Iiability; and

(b) the Commissioner believes on reasonable grounds that it is desirable to do so for the purpose of ensuring that the person does not depart from Australia for a

foreign country without: (i) wholly discharging the tax liability; or (iz) Making arrangements satisfactory to the

Commissioner for the tax liability to be wholly discharged. "

The term "tax liability", by s. 2 of that Act, means a liability to the Commonwealth arising under or by virtue of

a taxation law.

By an application filed on 1 December 1994 - that is to say, yesterday - Peter Noel Burrows appealed, pursuant to s. 14V of the Act, and also in that application sought an order of review pursuant to the Administrative Decisions (Judicial Review) Act 1977 ("the ADJR Act"). The application sought review or appeal pursuant to s. 14V of the Act concerning the departure order which was made on 25 November