Briglia v Commissioner of Taxation [2000] FCA 443

FEDERAL COURT OF AUSTRALIA

Briglia v Commissioner of Taxation [2000] FCA 443 TAXATION AND REVENUE – income tax – assessment – notice of assessment based on incomplete information – notices issued to several taxpayers in respect of same sum – whether notice discloses lack of bona fides on part of Deputy Commissioner – whether notice tentative – whether notice constitutes valid assessment – assessment genuine – application dismissed WORDS AND PHRASES – "assessment"

Judiciary Act 1903 (Cth), s 39B Income Tax Assessment Act 1936 (Cth), s 177(1), s 177(4), s 175 Taxation Administration Act 1953 (Cth), Pt IVC Federal Court Rules, O 20 r 2 General Steel Industries Inc v Commissioner for Railways (NSW) (1964) 112 CLR 125 applied Walton v Gardiner (1993) 177 CLR 378 applied Dey v Victorian Railways Commissioners (1949) 78 CLR 62 cited R v Hickman; ex parte Fox (1945) 70 CLR 598 considered/applied Deputy Commissioner of Taxation (Cth) v Richard Walter Pty Ltd (1995) 183 CLR 168 followed Sunrise Auto Limited v Commissioner of Taxation (Cth) (1995) 61 FCR 446 cited Hoare Bros Pty Ltd v Commissioner of Taxation (Cth) (1996) 62 FCR 302 cited Madden v Madden (1996) 65 FCR 354 cited Darrell Lea Chocolate Shops Pty Ltd v Commissioner of Taxation (Cth) (1996) 72 FCR 175 cited/distinguished Pickering v Deputy Commissioner of Taxation (Cth) (1997) 97 ATC 4893 cited Commissioner of Taxation (Cth) v S Hoffnung & Co Ltd (1928) 42 CLR 39 explained/distinguished F J Bloemen Pty Ltd v Commissioner of Taxation (Cth); Simons Pty Ltd v Commissioner of Taxation (Cth) (1981) 147 CLR 360 cited/referred Commissioner of Taxation (Cth) v Stokes (1996) 72 FCR 160 distinguished R v Commissioner of Taxation (WA); ex parte Briggs (1986) 12 FCR 301 distinguished

TIMOTHY ROLAND BRIGLIA v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA VG 570 of 1998 CONSTANTINE CHRISTOFORIDIS v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA VG 571 of 1998 KENNY J MELBOURNE 7 APRIL 2000