Meredith v Commissioner of Taxation of the Commonwealth of Australia [2001] FCA 1135

FEDERAL COURT OF AUSTRALIA

Meredith v Commissioner of Taxation of the Commonwealth of Australia [2001] FCA 1135

ADMINISTRATIVE LAW – judicial review – decision to make determination under Part IVA of ITAA – whether "under an enactment" – whether court has jurisdiction under ADJR Act – whether viable relief available under s 39B of the Judiciary Act – decision making determination – whether excluded from application of ADJR Act – whether court precluded from considering challenge because of s 177 of ITAA

TAXATION - tax avoidance – schemes – Part IVA – determination under Part IVA whether decision to which ADJR Act applies – whether viable relief available under s 39B Judiciary Act

Federal Court of Australia Act 1976 Part IVA

Administrative Decisions (Judicial Review) Act 1977 (Cth) s 16, s 6, s 3

Judiciary Act 1903 (Cth) s 39B

Income Tax Assessment Act 1936 s 177F, s 173, s 177

Australian National University v Burns (1982) 43 ALR 25 applied

Intervest Corporation Pty Ltd v Federal Commissioner of Taxation (1984) 58 ALR 317 not followed

Deputy Commissioner of Taxation v Richard Walter Pty Ltd (1995) 183 CLR 168 cited Kordan Pty Ltd v Commissioner of Taxation [2000] FCA 1807 cited

Dan v Federal Commissioner of Taxation (2000) 44 ATR 338 followed

Morabito and Barkoczy, "Restricting the Judicial Review of Income Tax Assessments: The Scope and Purpose of Schedule 1(e) of the Administrative Decisions (Judicial Review) Act 1977 (Cth)", (1999) Syd L Rev 36

Carbone, "Statutory Judicial Review of the Administration of the Income Tax Assessment Act 1936", (1996) 6 Revenue LJ 104

DAVID PETER MEREDITH v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA, STEVE CHAPMAN and COLIN SHAWCROSS No W30 of 2001 FRENCH J 16 AUGUST 2001 PERTH

IN THE FEDERAL COURT OF AUSTRALIA

WESTERN AUSTRALIA DISTRICT REGISTRY W30 OF 2001