Deputy Commissioner of Taxation v Warrick (No 2) [2004] FCA 918

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Warrick (No 2) [2004] FCA 918 TAXATION – income tax – recovery action – application for summary judgment – defence and counterclaim – challenge to validity of amended assessments and penalty notices – alleged formal defects – alleged jurisdictional error – breach of natural justice – want of bona fides – improper purpose – production of certified copies of assessments and evidentiary certificate - operation of privative clause – scope of judicial review – clause effective – no arguable defence – summary judgment awarded – stay of proceedings or execution – objection lodged – failure to determine objections – no satisfactory explanation – stay of execution to enable deemed refusal to operate and Part IVC review or appeal proceedings to be instituted CONSTITUTIONAL LAW – Judiciary Act 1903 (Cth ) – s 78B – whether proceedings involve a matter arising under the Constitution or involving its interpretation – unarguable plea – no obligation to issue s 78B notices – no obligation to stay proceedings Taxation Administration Act 1953 (Cth) s 14ZY, s 14ZYA, s 14ZZ, s 255-1, s 255-5, s 255-45, s 255-50 Income Tax Assessment Act 1936 (Cth) s 6(1), s 166, s 167, s 169, s 170, s 175, s 175A, s 177 Administrative Decisions (Judicial Review) Act 1977 (Cth) s 13 Income Tax Regulations 1936 reg 172 Federal Court Rules O 20 Deputy Commissioner of Taxation v Warrick [2004] FCA 488 cited Caterpillar Inc v Sun Forward Pty Ltd (1996) IPR 411 cited CLC Corporation v Cambridge Gulf Holdings NL [1997] FCA 236 cited Fancourt v Mercantile Credits Ltd (1983) 154 CLR 87 cited Webster v Lampard (1993) 177 CLR 598 cited FJ Bloemen Pty Ltd v Federal Commissioner of Taxation (1981) 147 CLR 360 cited Deputy Commissioner of Taxation v Richard Walter Pty Limited (1995) 183 CLR 168 applied R v Hickman; Ex parte Fox and Clinton (1945) 70 CLR 598 cited R v Commissioner of Taxation (WA); Ex parte Briggs (1986) 12 FCR 301 cited Plaintiff S157/2002 v Commonwealth of Australia (2003) 211 CLR 476 cited Applicant WAFV of 2000 v Refugee Review Tribunal (2003) 125 FCR 351 cited Australian Competition and Consumer Commission v CG Berbatis Holdings Pty Ltd (1999) 167 ALR 303 cited Snow v Deputy Commissioner of Taxation (1987) 14 FCR 199 cited