Jewiss v Deputy Commissioner of Taxation [2006] FCA 1688

FEDERAL COURT OF AUSTRALIA

Jewiss v Deputy Commissioner of Taxation [2006] FCA 1688

ABUSE OF PROCESS – proceedings instituted by applicant under Part IVC of the Taxation Administration Act 1953 (Cth) – applicant filed Amended Application and Amended Statement of Claim alleging fraud and improper conduct of Commissioner and officers in relation to the issuing of assessment notices – same issues raised and determined adversely to applicant in proceedings in State Courts – application by Commissioner for summary dismissal of Amended Application and Amended Statement of Claim HELD – Amended Application and Amended Statement of Claim dismissed Taxation Administration Act 1953 (Cth) Federal Court of Australia Act 1976 (Cth) s 31A Income Tax Assessment Act 1936 (Cth) Migration Litigation Reform Act 2005 Judiciary Act 1903 (Cth) MZXJN v Minister for Immigration and Multicultural Affairs [2006] FCA 1624 referred to NAKX v Minister for Immigration and Multicultural and Indigenous Affairs [2003] FCA 1559 referred to Commissioner of Taxation v Dalco (1990) 168 CLR 614 cited General Steel Industries Inc v Commissioner for Railways (NSW) (1964) 112 CLR 125 cited Tepperova v Minister for Immigration and Multicultural and Indigenous Affairs [2006] FCA 1147 referred to Briglia v Commissioner of Taxation [2000] FCA 443 discussed R v Hickman; Ex parte Fox (1945) 70 CLR 598 referred to Deputy Commissioner of Taxation (Cth) v Richard Walter Pty Ltd (1995) 183 CLR 168 referred to Plaintiff S157/2002 v The Commonwealth of Australia (2003) 211 CLR 476 referred to Shumack v Commissioner, Australian Federal Police [2005] FCA 1476 cited Effem Foods Pty Ltd v Trawl Industries of Australia Pty Ltd (Receivers and Managers appointed – in Liquidation) (1993) 115 ALR 377 referred to Blair v Curran (1939) 62 CLR 464 referred to Port of Melbourne Authority v Anshun Pty Ltd (1981) 147 CLR 589 cited HENRY WILLIAM JEWISS v DEPUTY COMMISSIONER OF TAXATION SAD 197 OF 2005