Barkworth Olives v Commissioner of Taxation [2003] FCA 443

FEDERAL COURT OF AUSTRALIA

Barkworth Olives v Commissioner of Taxation [2003] FCA 443

TAXATION – whether the Commissioner issued a draft ruling pursuant to s 14ZAAG of the Taxation Administration Act 1953 (Cth) – whether the Commissioner proposed to issue draft ruling pursuant to s 14ZAAG of the Taxation Administration Act 1953 (Cth) ADMINISTRATIVE LAW – whether important but interim findings leading to a draft ruling are amendable to review under the Administrative Decisions Judicial Review) Act 1977 (Cth)

Administrative Decisions (Judicial Review) Act 1977 (Cth)ss 3, 5, 6, 7 Taxation Administration Act 1953 (Cth) Part IVAAA, ss 14ZAAE, 14ZAAG, 14ZAAI, Judiciary Act 1903 (Cth) s 39B Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 followed Tasmania Conservation Trust v Resources (1994-95) 55 FCR 516 approved R v The District Court ex parte White (1966) 116 CLR 644 followed Williams v B. Williams Pty Limited (1971) 1 NSWLR 547 cited Waterford v The Commonwealth (1987) 163 CLR 54 followed Commissioner of Taxation v Lau (1984) 6 FCR 202 cited BARKWORTH OLIVES MANAGEMENT LIMITED (ACN 084 316 101) v MICHAEL CARMODY, COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA No Q 11 of 2003 SPENDER J BRISBANE 9 MAY 2003

IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY Q 11 OF 2003

BETWEEN: BARKWORTH OLIVES MANAGEMENT LIMITED

(ACN 084 316 101)

APPLICANT

AND: MICHAEL CARMODY, COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

RESPONDENT

JUDGE: SPENDER J

DATE OF ORDER: 9 MAY 2003

WHERE MADE: BRISBANE

THE COURT ORDERS THAT: 1. The amended application for an order of review is dismissed. 2. The applicants pay the costs of the respondent, subsequent to 19 February 2003, of and incidental to that amended application. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.