Carey v Field [2002] FCA 1173

FEDERAL COURT OF AUSTRALIA

Carey v Field [2002] FCA 1173

INCOME TAX – withdrawal by the Commissioner of a Public Ruling on ground that there were material differences between the arrangement ruled upon and the arrangement carried out – consideration of what constitutes a material difference - whether error of law – whether there was an opportunity to be heard

Taxation Administration Act 1953 (Cth) ss 14ZAAK and 14ZAAL Income Tax Assessment Act 1936 (Cth) s 170BA(3)

Minister for Aboriginal Affairs v Peko-Wallsend Ltd (1986) 162 CLR 24 - applied Annetts v McCann (1990) 170 CLR 596 - applied Corio Bay and District Private Hospital NH Pty Ltd v Minister for Family Services (1998) 87 FCR 37 - cited Boucher v Australian Securities Commission (1996) 71 FCR 122 - considered Kioa v West (1985) 159 CLR 550 - cited Broussard v Minister for Immigration and Ethnic Affairs (1989) 21 FCR 472 - cited Ansett Transport Industries Limited v Minister for Aviation (1987) 72 ALR 469 - cited Pilbara Aboriginal Land Council Aboriginal Corporation Inc v Minister for Aboriginal and Torres Strait Islander Affairs (2000) 103 FCR 539 – applied Attorney-General of Hong Kong v Ng Yuen Shiu [1983] 2 AC 629 -cited Re Australian Railways Union; Ex parte Public Transport Corporation (1993) 117 ALR 1 – cited Stead v State Government Insurance Commission (1986) 161 CLR 141 - cited Re Refugee Review Tribunal; Ex parte Aala (2000) 204 CLR 82 - cited Gillette Australia Pty Ltd v Energizer Australia Pty Ltd [2002] FCAFC 223 - cited SHANE CAREY v CHERYL-LEA FIELD ASSISTANT COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA W 67 OF 2002 MERKEL J 20 SEPTEMBER 2002 MELBOURNE

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY W 67 OF 2002

BETWEEN: SHANE CAREY

APPLICANT

AND: CHERYL-LEA FIELD ASSISTANT COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA