Bilborough v Deputy Commissioner of Taxation [2007] FCA 773

FEDERAL COURT OF AUSTRALIA

Bilborough v Deputy Commissioner of Taxation [2007] FCA 773 ADMINISTRATIVE LAW – compromise of taxation debts – where Commissioner of Taxation refused applicant's compromise offer – whether decision reviewable under the AD(JR) Act – whether refusal one of an administrative character made under the ITAA or TAA – meaning of 'whether in the exercise of a discretion of not' – whether refusal affected some right or obligation by virtue of statute – whether ATO Receivables Policy an 'instrument' under which the decision was made – meaning of 'legislative instrument' – purpose of Receivables Policy – whether Receivables Policy has the capacity to affect legal rights and obligations – whether part of decision reviewable – alternatively mandamus or injunction sought requiring fresh decision – whether duty of a public nature imposed by ITAA or TAA Acts Interpretation Act 1901 (Cth) s 15AE Administrative Decisions (Judicial Review) Act 1977 (Cth) ss 3, 5(1), 16(2) Income Tax Assessment Act 1936 (Cth) ss 8, 206, 208, 209 Judicial Review Act 1991 (Qld) s 4 Judiciary Act 1903 (Cth) s 39B Legislative Instruments Act 2003 (Cth) s 5 Taxation Administration Act 1953 (Cth) ss 3A, 255-5, 255-10, 255-15 Acts Interpretation Act 1954 (Qld) Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 Referred to Australian National University v Lewins (1996) 68 FCR 87 Followed Chittick v Ackland (1984) 53 ALR 143 Cited Griffith University v Tang (2005) 221 CLR 99 Applied Hutchins v Commissioner of Taxation (1996) 65 FCR 269 Considered R v War Pensions Entitlement Appeal Tribunal; Ex parte Bott (1933) 50 CLR 228 Cited

CHRISTOPHER RUSSELL BILBOROUGH v DEPUTY COMMISSIONER OF TAXATION QUD 362 OF 2006

KIEFEL J

23 MAY 2007

BRISBANE IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY QUD 362 OF 2006