Brown v Deputy Commissioner of Taxation [2003] FCA 167

FEDERAL COURT OF AUSTRALIA

Brown v Deputy Commissioner of Taxation [2003] FCA 167 PRACTICE AND PROCEDURE – taxation – superannuation surcharge – stipendiary magistrate – member of State superannuation fund – challenge to assessment of superannuation surcharge – assessment affirmed in Administrative Appeals Tribunal – application to extend time to appeal from decision of AAT – pending complaint in Superannuation Complaints Tribunal – whether further extension should be given to allow Superannuation Complaints Tribunal to resolve on issue of jurisdiction – application for further extension of time refused Stipendiary Magistrates Act 1957 (WA) Government Employees Superannuation Act 1987 (WA) Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 (Cth) Superannuation (Resolution of Complaints) Act 1993 s 15C

Austin v The Commonwealth of Australia [2003] HCA 3 cited IVAN BROWN v DEPUTY COMMISSIONER OF TAXATION W189 OF 2002 FRENCH J 7 MARCH 2003 PERTH

IN THE FEDERAL COURT OF AUSTRALIA

WESTERN AUSTRALIA DISTRICT REGISTRY W189 OF 2002

BETWEEN: IVAN BROWN

APPLICANT

AND: DEPUTY COMMISSIONER OF TAXATION

RESPONDENT

JUDGE: FRENCH J

DATE OF ORDER: 7 MARCH 2003

WHERE MADE: PERTH

THE COURT ORDERS THAT:

1. The time for the applicant to file and serve a notice of appeal from the decision of the Administrative Appeals Tribunal made on 21 May 2002 be extended to 10 March 2003. 2. There is delegated to the Registrar determination of the matters referred to in paragraphs (a), (b), (c), (d) and (g) of Order 53 Rule 15(2). 3. Costs of the directions hearing on 4 March 2003 and of this directions hearing be in the cause.

Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.