Taylor v Deputy Commissioner of Taxation [1999] FCA 195

FEDERAL COURT OF AUSTRALIA

Taylor v Deputy Commissioner of Taxation [1999] FCA 195 CONSTITUTIONAL LAW - whether Deputy Registrar in making sequestration orders was exercising judicial power of the Commonwealth otherwise than in accordance with Chapter III of the Constitution - whether valid delegation of judicial power to Deputy Registrar - whether delegation of power to Deputy Registrar confined to uncontested matters. INTERNATIONAL LAW - whether Article 2 of the International Covenant on Civil and Political Rights grants private rights or imposes duties on the Court. TAXATION LAW - whether Deputy Commissioner of Taxation obliged by s 265 of the Income Tax Assessment Act 1936 (Cth) to refrain from acting oppressively in collection of tax - whether Deputy Commissioner acted unconscionably in keeping the contents of s 265 secret from the appellants - whether s 265 imposed a duty on Deputy Commissioner of Taxation to extend time for payment of outstanding tax - whether Deputy Commissioner entitled to refuse offer to pay sixty percent of debt with balance to be paid over six month period. PROCEDURE - whether jury capable of determining issues in dispute. BANKRUPTCY - whether making of sequestration order is acquisition of property within s 51(xxxi) of the Constitution. The Constitution s 79, s 51(xxxi) Bankruptcy Act 1966 (Cth) s 30(3), s 52 Judiciary Act 1903 (Cth) s 39B Federal Court of Australia Act 1976 (Cth) s 35A

Human Rights and Equal Opportunity Commission Act Schedule 2

Income Tax Assessment Act 1936 (Cth) s 265 International Covenant on Civil and Political Rights Article 2 Harris v Caladine (1991) 172 CLR 84 applied Cheesman v Waters (1997) 143 ALR 78 applied Cheesman v Waters (1997) 77 FCR 222 applied Re East; Ex parte Nguyen [1998] HCA 72 applied Powell v Evreniades (1989) 89 ATC 4415 cited Sheahan v Joye (1995) 57 FCR 289 cited Corlette v Mackenzie (1995) 95 ATC 4578 cited The King v Trebilco Ex parte F S Falkiner & Sons Ltd (1936) 56 CLR 20 referred to Rozenbes v Kronhill (1956) 95 CLR 407 cited McIntosh v Sashona (1931) 46 CLR 494 cited In re Gentry [1910] 1 KB 825 referred to Re Dohnert Muller Schmidt and Company; Attorney-General of the Commonwealth v Schmidt (1961) 105 CLR 361 cited STEPHEN TAYLOR AND GLENDA TAYLOR v DEPUTY COMMISSIONER OF TAXATION QG150 OF 1998 COOPER, TAMBERLIN AND KIEFEL JJ BRISBANE 9 MARCH 1999