Robinswood Pty Ltd v The Commissioner of Taxation of the Commonwealth of Australia & Anor [1998] FCA 404

FEDERAL COURT OF AUSTRALIA ADMINISTRATIVE LAW - application to strike out amended application - notices of assessment of penalty taxes - objections lodged - delay in deciding objections - purported revocation of notices of penalty taxes - issuance of new notices of such taxes - advice objections "invalid" as notices revoked - application to review alleged decisions not to decide objections and other decisions and conduct in course of audit leading to first notices - whether applicant has standing in relation to entities other than itself - whether review relates to "decisions" - whether decisions made "under an enactment" - whether "Guidelines for the Conduct of Auditors and Taxpayers in Complex and Large Case Audits" are Public Ruling - whether decisions under Guidelines are made "under an enactment" - whether no reasonable cause of action or claims vexatious, frivolous or an abuse of process - whether adequate provision for remedies elsewhere. Income Tax Assessment Act 1936 (Cth), s 8 Administrative Decisions (Judicial Review) Act 1977 (Cth) Guidelines for the Conduct of Auditors and Taxpayers in Complex and Large Case Audits Judiciary Act 1903 (Cth), ss 39B, 39B(1A) Hutchins v Deputy Commissioner of Taxation (1996) 65 FCR 269, applied Industrial Equity Limited v Deputy Commissioner of Taxation (1990) 170 CLR 649, followed

ROBINSWOOD PTY LTD (ACN 008 844 488) v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA and CLIVE ROSS

R D NICHOLSON J PERTH 24 APRIL 1998

IN THE FEDERAL COURT OF AUSTRALIA

WESTERN AUSTRALIA DISTRICT REGISTRY WAG 56 of 1997

BETWEEN: ROBINSWOOD PTY LTD (acn 008 844 488)

Applicant

AND: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

First Respondent

CLIVE ROSS

Second Respondent

JUDGE: R D NICHOLSON J