Golden City Car & Truck Centre Pty Ltd ACN 010 319 427 v Deputy Commissioner of Taxation [1999] FCA 29

FEDERAL COURT OF AUSTRALIA

Golden City Car & Truck Centre Pty Ltd ACN 010 319 427 v Deputy Commissioner of Taxation [1999] FCA 29 ADMINISTRATIVE LAW - whether decision by Deputy Commissioner of Taxation to institute proceedings for recovery of outstanding tax is a reviewable decision under the Administrative Decisions (Judicial Review) Act 1977 (Cth) - whether decision of Deputy Commissioner of Taxation not to refund instalment of tax paid by company in circumstances where Deputy Commissioner of Taxation had determined that it was not then payable and the decision to appropriate the money against an outstanding liability for tax, is reviewable under the Administrative Decisions (Judicial Review) Act 1977 (Cth) - whether decisions of the Deputy Commissioner of Taxation to issue amended assessments because of avoidance of tax due to fraud or evasion subject to review by operation of s 39B of the Judiciary Act 1903 (Cth). TAXATION LAW - whether decision by Deputy Commissioner of Taxation to institute proceedings for recovery of outstanding tax is a reviewable decision under the Administrative Decisions (Judicial Review) Act 1977 (Cth) - whether decision of Deputy Commissioner of Taxation not to refund instalment of tax paid by company in circumstances where Deputy Commissioner of Taxation had determined that it was not then payable and the decision to appropriate the money against an outstanding liability for tax, is reviewable under the Administrative Decisions (Judicial Review) Act 1977 (Cth) - whether decisions of the Deputy Commissioner of Taxation to issue amended assessments because of avoidance of tax due to fraud or evasion subject to review by operation of s 39B of the Judiciary Act 1903 (Cth). PRACTICE AND PROCEDURE - application to strike out application for an order of review - whether application discloses cause of action - whether incompetent and/or embarrassing. Income Tax Assessment Act 1936 (Cth) s 170(2), s 175, s 177, s 209, s 221AZL, s 221AZM Administrative Decisions (Judicial Review) Act 1977 (Cth) s 3, s 5 Judiciary Act (1903) (Cth) s 39B Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 applied Strictly Stainless Pty Limited v Deputy Commissioner of Taxation (Davies J, unreported, 5 November 1993) applied Hutchins v Commissioner of Taxation (1996) 65 FCR 269 applied Ruddy v Deputy Commissioner of Taxation (1998) 98 ATC 4369 applied Deputy Commissioner of Taxation v Richard Walter Pty Ltd (1995) 183 CLR 168 applied George v Federal Commissioner of Taxation (1952) 86 CLR 183 applied F J Bloemen Pty Ltd v Federal Commissioner of Taxation (1981) 147 CLR 360 applied