Pickering, Lawrence D & Ors v Deputy Commissioner of Taxation [1997] FCA 890

FEDERAL COURT OF AUSTRALIA INCOME TAX - Assessments of vendors recoupment tax under Taxation (Unpaid Company Tax) Assessment Act 1982 (Cth) - recovery proceedings - application for waiver of recoupment tax - inconsistent exercise of discretion to waive between taxpayers in like circumstances - duty to act fairly and equally to persons in like circumstances - availability of judicial review of assessments and refusal of application to waive recoupment tax. Taxation (Unpaid Company Tax) Assessment Act 1982 (Cth) Income Tax Assessment Act 1936 (Cth) General Steel Industries Inc v Commissioner for Railways (NSW) (1964) 112 CLR 125 Deputy Commissioner of Taxation v Richard Walter Pty Ltd (1995) 183 CLR 168 Madden v Madden (1996) 136 ALR 98 Hoare Bros Pty Ltd v Deputy Commissioner of Taxation (1996) 135 ALR 677 Federal Commissioner of Taxation v Stokes (1997) 97 ATC 4001 Batagol v Federal Commissioner of Taxation (1963) 109 CLR 243 Federal Commissioner of Taxation v Prestige Motors Pty Ltd (1994) 181 CLR 1 Melton Medes Ltd v Securities and Investments Board [1995] Ch 137 Earl of Derby v The Bury Improvement Commissioners (1869) LR 4 Ex 222 Western Stores Ltd v Orange City Council [1971] 2 NSWLR 36 Inland Revenue Commissioners v National Federation of Self Employed and Small Businesses Ltd [1982] AC 617 Re Preston [1985] AC 835 David Jones Finance and Investments Pty Ltd v Federal Commissioner of Taxation (1990) 21 ATR 718 (on appeal 21 ATR 1506) Ando Minerals NL v Deputy Commissioner of Taxation (1994) 27 ATR 593 Federal Commissioner of Taxation v Biga Nominees Pty Ltd [1988] VR 1006 (FC). Smiles v Commissioner of Taxation (1992) 35 FCR 405 Sunshine Coast Broadcasters Ltd v Duncan (1988) 83 ALR 121 Fares Rural Meat and Livestock Co Pty Ltd v Australian Meat and Live-stock Corporation (1990) 96 ALR 153 Aboriginal Land Council (NSW) v Aboriginal and Torres Strait Island Commission (1995) 131 ALR 559 R v Secretary of State for the Home Department, Ex parte Pierson [1997] 3 WLR 492