Young v Commissioner of Taxation [2000] FCA 122

FEDERAL COURT OF AUSTRALIA

Young v Commissioner of Taxation

[2000] FCA 122

ADMINISTRATIVE LAW – judicial review by taxpayer pursuant to s 39B Judiciary Act 1903 of announced policy of Commissioner of Taxation as to assessment of those involved in an alleged scheme – whether review precluded by s 175, s 177 of Income Tax Assessment Act 1936 – standing of applicant – whether relief should be refused on discretionary grounds

TAXATION – whether a general policy announcement by the Commissioner of Taxation as to the assessment of a class of taxpayer is subject to judicial review

Judiciary Act 1903 (Cth) s 39B

Income Tax Assessment Act 1936 (Cth) ss 175, 177

Taxation Administration Act 1953 (Cth) Pt IVC Drake and Minister for Immigration & Ethnic Affairs, Re (No 2) (1979) 2 ALD 634 distinguished Bateman's Bay Local Aboriginal Land Council v Aboriginal Community Benefit Fund Pty Ltd (1998) 194 CLR 247 cited Corlette v MacKenzie (1995) 62 FCR 584 cited Corporation of the City of Enfield v Development Assessment Commission [2000] HCA 5 (10 February 2000) cited Xu v Minister for Immigration & Multicultural Affairs [1999] FCA 1741 (17 December 1999) cited Hammersley Iron Pty Ltd v National Competition Council (1999) 164 ALR 203 applied Oil Basins Ltd v Commonwealth (1993) 178 CLR 643 distinguished Deputy Commissioner of Taxation (Cth) v Richard Walter Pty Ltd (1994-1995) 183 CLR 168 applied Sunrise Auto Ltd v Commissioner of Taxation (1995) 61 FCR 446 cited Golden City Car & Truck Centre Pty Ltd v Deputy Federal Commissioner of Taxation (1999) 99 ATC 4131 cited San Remo Macaroni Co Pty Ltd v Federal Commissioner of Taxation (1999) 99 ATC 5138, [1999] FCA 1468 cited R v Hickman; ex parte Fox & Clinton (1945) 70 CLR 598 cited R v Commissioner of Taxation (WA); ex parte Briggs (1986) 12 FCR 301 distinguished Neeta (Epping) Pty Ltd v Phillips (1974) 131 CLR 286 at 307 cited ALAN JAMES YOUNG v COMMISSIONER OF TAXATION N 99 OF 2000 GYLES J SYDNEY 17 FEBRUARY 2000