Tanumihardjo, Trisnawati v Commissioner of Taxation [1998] FCA 366

FEDERAL COURT OF AUSTRALIA

TAXATION - INCOME TAX - whether one half of interest on moneys in joint account emanating from taxpayer's mother was income of taxpayer - whether taxpayer a resident of Australia - impact of migration law on this question - whether notices of assessment protected from invalidity where they issued almost eight years after a calculation of taxable income was made. ADMINISTRATIVE LAW - Appeal from Administrative Appeals Tribunal - whether evidence of foreign law not adduced at Tribunal hearing admissible. STATUTORY INTERPRETATION - Construction of section requiring notice of assessment to be issued as soon as conveniently may be after assessment - relevance of inconvenience to issue of statutory construction - whether non compliance leads to invalidity.

WORDS AND PHRASES resident resides assessment Income Tax Assessment Act 1936 (Cth) ss 6(1), 170, 174, 175 Acts Interpretation Act 1901 (Cth) s 15AB Administrative Appeals Tribunal Act 1975 (Cth) ss 44(1) Batagol v Federal Commissioner of Taxation (1963) 109 CLR 243 - cited McAndrew v Federal Commissioner of Taxation (1956) 98 CLR 263 - cited Hunter Resources Limited v Melville (1988) 164 CLR 234 - followed Montreal Street Railway Co v Normandin [1917] AC 170 - cited Evans v Crichton-Browne (1980) 147 CLR 169 - cited Clayton v Heffron (1960) 105 CLR 214 - cited

TRISNAWATI TANUMIHARDJO v COMMISSIONER OF TAXATION VG 501 of 1997 HILL, TAMBERLIN AND FINKELSTEIN JJ MELBOURNE 24 MARCH 1998

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY VG 501 of 1997

BETWEEN: trisnawati tanumihardjo

Appellant

AND: commissioner of taxation

Respondent

JUDGE(S): HILL, TAMBERLIN, FINKELSTEIN JJ

DATE OF ORDER: 24 MARCH 1998

WHERE MADE: MELBOURNE

THE COURT ORDERS THAT: 1. Appeal be dismissed. 2. Appellant to pay the Respondent's costs