Rogerson, Roger Caleb v Commissioner of Taxation [1998] FCA 1586

FEDERAL COURT OF AUSTRALIA TAXATION Ð appeal from decision of the Administrative Appeals Tribunal (ÒAATÓ) Ð taxation assessment Ð applicant convicted of conspiracy to pervert the course of justice Ð whether AAT misdirected itself as to use of jury verdict in respect of sum of money Ð estoppel Ð whether conviction is condition precedent for exercise of a power Ð whether applicant can attack essential facts lying behind conviction Ð similarity of issue before AAT and District Court Ð matter of weight to be determined by fact-finder Ð failure to give reasons Ð failure to call a witness Ð failure to produce documents. Administrative Appeals Tribunal Act 1975 (Cth) s 44 Taxation Administration Act 1953 (Cth), s 14ZZK The Queen v Rogerson (1992) 174 CLR 268, cited Saffron v Commissioner of Taxation (1991) 30 FCR 578, applied Minister for Immigration and Ethnic Affairs v Daniele (1981) 61 FLR 354, cited Minister for Immigration and Ethnic Affairs v Gungor (1982) 63 FLR 441, cited Pochi v Minister for Immigration and Ethnic Affairs (1979) 36 FLR 482, cited Ridley v Secretary, Department of Social Security (1993) 42 FCR 276, applied Minh Dung Luu v Minister for Immigration and Multicultural Affairs (Unreported, 25 August 1998, FCA 1021 of 1998, followed Jones v Dunkel (1959) 101 CLR 289, applied ROGER CALEB ROGERSON V COMMISSIONER OF TAXATION NG 463 OF 1996 TAMBERLIN J SYDNEY 11 DECEMBER 1998

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NG 463 of 1996

BETWEEN: roger caleb rogerson

Applicant

AND: commissioner of taxation

Respondent

JUDGE: TAMBERLIN J

DATE OF ORDER: 11 december 1998

WHERE MADE: SYDNEY

THE COURT ORDERS THAT:

The appeal be dismissed with costs. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.