Pickering v Deputy Commissioner of Taxation Pickering, Carmel M v Deputy Commissioner of Taxation Pickering, Melanie A v Deputy Commissioner of Taxation Pickering, Jamieson L v Deputy Commissioner of Taxation [1998] FCA 1246

FEDERAL COURT OF AUSTRALIA JUDICIAL REVIEW – Character of decision - whether decision not to amend or not to waive – whether decision not to amend taxation assessment excluded from operation of Administrative Decisions (Judicial Review) Act 1977 by par (e) of Sch 1 of Administrative Decisions (Judicial Review) Act 1977 – whether the exercise of a general administrative power to waive an assessment is a "decision" within meaning of Administrative Decisions (Judicial Review) Act 1977. INCOME TAX – Assessments – where applicants seeking judicial review of a decision by respondent not to amend or not to waive taxation assessment – whether respondent has a duty to treat taxpayers in similar situations in a like manner – whether respondent has a general administrative power wide enough to enable him to waive an assessment. PRACTICE – Notices of objection to competency – whether filed outside time period prescribed by O 54 r 4 – whether notices of objection to competency meritorious – whether court should extend time pursuant to O 3 r 3. Taxation (Unpaid Company Tax) Assessment Act 1982 (Cth) s 5(4), s 6(18) Income Tax Assessment Act 1936 (Cth) s 260, 265, s 8, s 208, s 209 Administrative Decisions (Judicial Review) Act 1977 (Cth) s 5, 6, par (3), Sch 1

Federal Court Rules (Cth) O 54 r 4; O 3 r 3 Pickering & Ors v Federal Commissioner of Taxation (1997) 97 ATC 4893, considered Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321, considered Constable Holdings Pty Ltd v Federal Commissioner of Taxation (1987) 72 ALR 265, considered Precision Pools Pty Ltd v Federal Commissioner of Taxation (1992) 92 ATC, considered Hutchins v Deputy Federal Commissioner of Taxation (1996) 96 ATC 4372, followed

Penelope G Pickering v Deputy Commissioner of Taxation

QG 153 of 1997

Carmel M Pickering v Deputy Commissioner of Taxation QG 154 of 1997