Madden, Alexander William v Madden, Joan Lilian & Ors [1996] FCA 200

CATCHWORDS INCOME TAX - Assessment made by Commissioner - Notice of Assessment - no formal objection lodged against Assessment by taxpayer - conclusiveness of Notice in Court proceedings not brought under Pt IVC of Taxation Administration Act - ss 175 and 177(1) Income Tax Assessment Act - application of Hickman principle - whether assessment must be made bona fide - whether assessment must relate to subject matter of Income Tax Assessment Act - whether assessment must be reasonably capable of reference to powers of Commissioner. INCOME TAX - Assessment made by Commissioner - Notice of Assessment - validity - whether assessment tentative or provisional - whether assessment mala fide - whether assessment issued to raise a s 218 Notice - whether proper assessment made under s 167 Income Tax Assessment Act. BANKRUPTCY - property - property of the bankrupt - property divisible among the bankrupt's creditors - whether application for prerogative relief is property that vests with the trustee - whether right to pursue claim for damages for misfeasance in public office is property that vests with the trustee - whether misfeasance in public office is a wrong to the bankrupt - whether s 116 (2)(g) includes misfeasance in public office - trustee's decision not to prosecute - whether s 99 sole mechanism to challenge trustee's decision precluding operation of s 178 - whether s 178 appropriate mechanism to challenge trustee's decision. ADMINISTRATIVE LAW - matter in which certiorari sought against an officer of the Commonwealth - whether Court has power to issue certiorari where prohibition not available - grounds to refuse discretionary relief - s 39B Judiciary Act. TORT - misfeasance in public office - elements - whether sufficient evidence to proceed to hearing. The Constitution - s 75(v) Judiciary Act 1903 (Cth) - s 39B Income Tax Assessment Act 1936 (Cth) - s 166, s 167, s 175, s 177(1), s 204, s 205, s 218(1) Taxation Administration Act 1953 (Cth) - s 14ZW, s 14ZZK Bankruptcy Act 1966 (Cth) - s 5(1), s 58(1), s 58(1)(a), s 99, s 116(1), s 116(2)(g), s 116(2)(g)(ii), s 178 Freedom of Information Act 1982 (Cth)