Engler v Commissioner of Taxation (No 2) [2003] FCA 411

FEDERAL COURT OF AUSTRALIA

Engler v Commissioner of Taxation (No 2) [2003] FCA 411 TAXATION – judicial review – notices of amended assessment – allegations of invalidity – want of compliance with statutory time limit – production of notices of assessment under hand of Deputy Commissioner – application of ss 175 and 177 of Income Tax Assessment Act – statement of claim struck out – leave to replead with allegation of want of good faith – criteria for pleading of want of good faith – obligations of legal profession in respect thereof – alternative proposed pleading by unrepresented applicants – wide ranging allegations of ultra vires action, negligence, breach of statutory and fraud – convoluted and conceptually confused – leave to replead Income Tax Assessment Act 1936 (Cth) s 166, s 170, s 173, s 175, s 175A, s 177(1) Judiciary Act 1903 (Cth) s 39B Engler v Commissioner of Taxation [2002] FCA 226 cited Engler v Commissioner of Taxation [2002] FCA 620 cited McAndrew v Federal Commissioner of Taxation (1956) 98 CLR 263 followed FJ Bloemen v Federal Commissioner of Taxation (1981) 147 CLR 360 followed Federal Commissioner of Taxation v Dalco (1989) 168 CLR 214 cited Deputy Commissioner of Taxation v Richard Walter Pty Ltd (1995) 183 CLR 168 cited R v Hickman; Ex parte Fox and Clinton (1945) 70 CLR 598 cited Re Deputy Commissioner of Taxation (WA); Ex parte Briggs (1986) 69 ALR 185 cited Plaintiff S157 v The Commonwealth (2003) 195 ALR 24 SCAS v Minister for Immigration & Multicultural & Indigenous Affairs [2002] FCAFC 397 cited SBBS v Minister for Immigration & Multicultural & Indigenous Affairs [2002] FCAFC 361 cited WAFV of 2002 v Refugee Review Tribunal [2003] FCA 16 cited Kordan Pty Ltd v Federal Commissioner of Taxation 2000 ATC 4812 cited San Remo Macaroni Company Pty Ltd v Federal Commissioner of Taxation 99 ATC 5138 cited