The Commissioner of Taxation of the Commonwealth of Australia v Ryan, Gwenda Blanche [1998] FCA 320

FEDERAL COURT OF AUSTRALIA TAXATION - income tax - document described as an assessment, under which no tax is assessed or payable, issued by Commissioner - meaning of "assessment" - whether document an "assessment" for purposes of the Income Tax Assessment Act 1936 or making amendments to assessments under s 170(3) - whether a "nil" assessment is an assessment under the Act.

WORDS AND PHRASES - "assessment".

Ex parte Hooper (1926) 37 CLR 368 - cited Taylor v Commissioner of Taxation (1987) 16 FCR 212 - cited Thai v Commissioner of Taxation (1994) 53 FCR 252 - cited Batagol v Federal Commissioner of Taxation (1963) 109 CLR 243 - considered and distinguished Lloyds Bank Export Finance v Commissioner for Inland Revenue [1991] 2 AC 427 - considered and applied Scott v The Minister of National Revenue [1961] Exch. C.R. 120 - considered F. J. Bloemen Pty Ltd v The Commissioner of Taxation of the Commonwealth (1981) 147 CLR 360 - considered The Commissioner of Taxation of the Commonwealth v Prestige Motors Pty Ltd (1994) 181 CLR 1 - considered Webb v Commissioner of Taxation (No 2) (1993) 47 FCR 394 - considered Federal Commissioner of Taxation v Stokes (1997) 97 ATC 4001 - considered Prestige Motors v Commissioner of Taxation (1993) 47 FCR 138 - considered Deputy Federal Commissioner of Taxation v Sheehan (1986) 86 ATC 4718 - considered Stuart (No 2) v Federal Commissioner of Taxation (1996) ATC 4942 - considered

Income Tax Assessment Act 1936 (Cth) ss 17, 166, 167, 168, 169, 170, 170(3), 170AA, 171(1), 173, 174(1), 177(1), 204

THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v GWENDA BLANCHE RYAN VG 476 of 1997 BURCHETT, FRENCH AND MERKEL JJ MELBOURNE (HEARD IN PERTH) 2 APRIL 1998

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY VG 476 of 1997

On appeal from a judge of the federal court of australia