Ruddy v Deputy Commissioner of Taxation [1998] FCA 317

FEDERAL COURT OF AUSTRALIA ADMINISTRATIVE LAW - Judicial Review - whether decision of Commissioner to institute proceedings is a "decision of administrative character made under an enactment"

Income Tax Assessment Act 1936 (Cth) ss 222ALA, 222AQA, 221R, 208, 209 and 8 Administrative Decisions (Judicial Review) Act 1977 (Cth)ss 3(1), 5, 16 Judiciary Act 1903 (Cth) s 39B Hunter Valley Developments Pty Ltd v Cohen (1984) 3 FCR 344 Refd Attorney-General (Hong Kong) v Ng Yuen Shiu (1983) 2 AC 629 Refd Haoucher v Minister for Immigration and Ethnic Affairs (1990) 169 CLR 648 Refd Minister for Immigration and Ethnic Affairs v Teoh (1995) 183 CLR 273 Refd Kioa v West (1985) 159 CLR 550 Refd Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 Appl Hutchins v Commissioner of Taxation (1996) 65 FCR 269 Disc The Minister for Immigration and Ethnic Affairs v Mayer (1985) 157 CLR 290 Refd General Newspapers Pty Ltd v Telstra Corporation (1993) 45 FCR 164 Cited Australian National University v Lewins (1996) 68 FCR 87 Cited Salerno v National Crime Authority & Ors (1997) 144 ALR 709 Cited Century Yuasa Batteries Pty Ltd v Federal Commissioner of Taxation (1997) 143 ALR 477 Cited Terrule Pty Limited v Deputy Federal Commissioner of Taxation (1985) 85 ATC 4166 Refd Strictly Stainless Pty Ltd v Deputy Commissioner of Taxation (unreported decision 5 November 1993 Davies J) Cited Lamb v Moss (1983) 76 FLR 296 Doubted Newby v Moodie (1988) 83 ALR 523 Doubted Ross v Costigan (1982) 59 FLR 184 Refd Mark Harry Ruddy v Deputy Commissioner of Taxation QG 93 of 1997 Kiefel J Brisbane 2 April 1998

IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY QG 93 of 1997

BETWEEN: MARK HARRY Ruddy

Applicant

AND: Deputy Commissioner of Taxation

Respondent