Guss v Deputy Commissioner of Taxation [2005] FCA 1499

FEDERAL COURT OF AUSTRALIA

Guss v Deputy Commissioner of Taxation [2005] FCA 1499 INCOME TAX – Withholding tax – Company obliged to withhold tax and pay to Commissioner – Obligation of director to pay tax when company does not – Commissioner empowered to recover tax from director – Notice to director to pay within specified period a pre‑condition for institution of recovery proceedings – Whether decision to issue and serve notice a decision of an administrative character under an enactment – Whether decision to commence recovery proceedings such a decision. Income Tax Assessment Act 1936 (Cth) ss 222AFA, 222AGA, 222AGB, 222AHA, 222ANA, 222APA, 222APB, 222APC, 222APE Taxation Administration Act 1953 (Cth) Schedule 1, s 255‑5 Administrative Decisions (Judicial Review) Act 1977 (Cth) ss 5, 11. Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 applied Golden City Car & Truck Centre Pty Ltd v Deputy Commissioner of Taxation (1999) 99 ATC 4131 applied Southern Farmers Group Ltd v Deputy Commissioner of Taxation (SA) (1989) 21 FCR 66 discussed ANTONY DAVID GUSS V DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA VID 607 OF 2005 SUNDBERG J 26 OCTOBER 2005 MELBOURNE

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY VID 607 OF 2005

BETWEEN: ANTONY DAVID GUSS

APPLICANT

AND: DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

RESPONDENT

JUDGE: SUNDBERG J

DATE OF ORDER: 26 OCTOBER 2005

WHERE MADE: MELBOURNE

THE COURT ORDERS THAT: 1. The application be dismissed as incompetent. 2. The applicant pay the respondent's costs of the motion notice of which was filed on 29 July 2005.

Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA