Woodroffe v Deputy Commissioner of Taxation [2000] FCA 1379

FEDERAL COURT OF AUSTRALIA

Woodroffe v Deputy Commissioner of Taxation [2000] FCA 1379 PRACTICE AND PROCEDURE – motion under O 20 r 2 and under O 54 r 6 of the Federal Court Rules to dismiss or permanently stay application – application based on grounds under s 5(1) of the Administrative Decisions (Judicial Review) Act 1977 (Cth). TAXATION – notice under s 218 of the Income Tax Assessment Act 1936 (Cth) – whether respondent should have notified the applicant in advance of decision to issue a s 218 notice under the Income Tax Assessment Act 1936 (Cth) – whether denied natural justice – whether applicant should have been given an opportunity to be heard before notice issued. Administrative Decisions (Judicial Review) Act 1977 (Cth) ss 5(1)(a), (b), (d), (e), (f), 5(2), 11(1)(c), 11(3)(b)(iii) Income Tax Assessment Act 1936 (Cth) ss 204, 206, 208, 209, 218, 264(1) Judiciary Act 1903 (Cth) s 39B Taxation Administration Act 1953 (Cth) ss 14ZZR, 14ZZY Taxation (Interest on Overpayments and Early Payments) Act 1983 (Cth) s 9 Federal Court Rules O 20 r 2, O 54 r 6 Income Tax Regulations 1936 regs 38(1), 39(1)

Dey v Victorian Railways Commissioners (1949) 78 CLR 62 applied General Steel Industries Inc v Commissioner for Railways (NSW) (1964) 112 CLR 125 applied Sandery v Commissioner of Police (1986) 65 ALR 181 applied Sixth Ravini Pty Ltd v Federal Commissioner of Taxation (1985) 6 FCR 356 considered Eighth Oupan Pty Ltd v Commissioner of Taxation (1986) 10 FCR 559 considered May v Deputy Commissioner of Taxation [1999] FCA 287 applied Edelsten v Wilcox (1988) 83 ALR 99 applied, distinguished Kioa v Minister of State for Immigration and Ethnic Affairs (1985) 159 CLR 550 considered Safadi v Minister for Immigration and Ethnic Affairs (1981) 38 ALR 399 considered Commonwealth v Crowe (1992) 39 FCR 435 considered Walker v Secretary, Department of Social Security (No 2) (1997) 75 FCR 493 considered General Electronics International Pty Ltd v Deputy Federal Commissioner of Taxation (1996) 96 ATC 5036 considered Gilshenan & Luton v Federal Commissioner of Taxation (1983) 74 FLR 398 applied Huston v Deputy Federal Commissioner of Taxation (1983) 78 FLR 47 applied JENNIFER JEAN WOODROFFE & JAJ HOTELS PTY LTD v DEPUTY COMMISSIONER OF TAXATION S 20 of 1999 MANSFIELD J ADELAIDE 3 OCTOBER 2000