Tax Agents' Board v Bray [2004] FCA 1620

FEDERAL COURT OF AUSTRALIA

Tax Agents' Board v Bray [2004] FCA 1620

ADMINISTRATIVE LAW – judicial review – whether the Administrative Appeals Tribunal ('AAT') failed to correctly apply test stated in s 251JC of the Income Tax Assessment Act 1936 (Cth) – fair reading of the AAT's reasons indicate that the Tribunal was aware of and applied the correct test – complaint amounted to assertion that the AAT came to incorrect conclusion – no error of law established ADMINISTRATIVE LAW– irrelevant considerations – the AAT's reasons made reference to matters irrelevant to question before the Tribunal – reference not part of the AAT's reasoning process – no reviewable error established – application dismissed

Administrative Appeals Tribunal Act 1975 (Cth) s 44 Income Tax Assessment Act 1936 (Cth) s 251JA, 251JA(1), 251BC, 251JB, 251JC, 251JC(1), 251JC(2), 251JG(2), 251L, 251N Avon Downes Pty Ltd v Federal Commissioner of Taxation (1949) 78 CLR 353 cited Commissioner of Taxation v Zoffanies Pty Ltd (2003) 132 FCR 52 applied Collector of Customs v Pozzolanic Enterprises Pty Ltd (1993) 43 FCR 280 applied Minister for Immigration & Ethnic Affairs v Wu Shan Liang (1996) 185 CLR 259 considered R v Australian Stevedoring Industry Board; Ex parte Melbourne Stevedoring Co Pty Ltd (1953) 88 CLR 100 considered Sinclair v Mining Warden at Maryborough (1975) 132 CLR 473 applied TAX AGENTS' BOARD v STEPHEN BRAY NSD 995 OF 2004 HELY J 10 DECEMBER 2004 SYDNEY (HEARD IN CANBERRA)

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NSD 995 OF 2004

ON APPEAL FROM THE ADMINISTRATIVE APPEALS TRIBUNAL

BETWEEN: TAX AGENTS' BOARD

APPELLANT

AND: STEPHEN BRAY

RESPONDENT

JUDGE: HELY J

DATE OF ORDER: 10 DECEMBER 2004

WHERE MADE: SYDNEY (HEARD IN CANBERRA)