Madera v Commissioner of Taxation [2004] FCA 1616

FEDERAL COURT OF AUSTRALIA

Madera v Commissioner of Taxation [2004] FCA 1616 ADMINISTRATIVE LAW – request for reasons under s 13 of the Administrative Decisions (Judicial Review) Act 1977 (Cth) – whether decision to notify person of a penalty incurred under a self-executing statutory provision a 'decision under an enactment' ADMINISTRATIVE LAW – request for reasons under s 13 of the Administrative Decisions (Judicial Review) Act 1977 (Cth) – whether reasons provided satisfy requirements of s 13(11)(b) of the Administrative Decisions (Judicial Review) Act 1977 (Cth)

Acts Interpretation Act 1901 (Cth) s 33(1) Income Tax Assessment Act 1936 (Cth) Taxation Administration Act 1953 (Cth) ss 3A, Schedule 1 ss 12-40, 16-30, 16-45 Administrative Decisions (Judicial Review) Act 1977 (Cth) ss 3, 13, 13(1), 13(4), 13(4A), 13(11)(1)(b), Schedule 2 Ansett Transport Industries (Operations) Pty Ltd v Wraith (1983) 48 ALR 500 discussed Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 discussed Bass v Permanent Trustee Company Limited (1999) 198 CLR 334 cited Elias v Commissioner of Taxation (2002) 199 ALR 246 cited Elias v Commissioner of Taxation (2002) 123 FCR 499 cited Hutchins v Deputy Commissioner of Taxation (1996) 136 ALR 153 discussed May v Deputy Federal Commissioner of Taxation (1998) 98 ATC 4960 discussed McCormack v Commissioner of Taxation (2001) 114 FCR 574 cited Minister for Immigration and Ethnic Affairs v Wu Shan Liang (1996) 185 CLR 259 referred to MLC Investments Ltd v Commissioner of Taxation (2003) 205 ALR 207 cited In Re Clay, Clay v Booth [1919] 1 Ch 66 cited Richardson v Federal Commissioner of Taxation (1932) 48 CLR 192 cited Temples Wholesale Flower Supplies Pty Ltd v Commissioner of Taxation (1991) 29 FCR 93 cited Trylow Pty Ltd v Federal Commissioner of Taxation (2004) ATC 4406 cited Aronson, Dyer and Groves, Judicial Review of Administrative Action, 3rd edition, 2004 NICK MADERA AND ORS v COMMISSIONER OF TAXATION N 1353 OF 2004