Skyring v Commissioner of Taxation [2007] FCA 1526

FEDERAL COURT OF AUSTRALIA

Skyring v Commissioner of Taxation [2007] FCA 1526 PRACTICE AND PROCEDURE – consideration of an application for leave pursuant to Order 21, r 1 of the Federal Court Rules for an applicant to take steps in a proceeding when that applicant has been declared a 'vexatious litigant'- consideration of the elements of the contention that provisions of the Reserve Bank Act 1959 (Cth) and the Currency Act 1965 (Cth) are constitutionally invalid – consideration of the effect of an unresolved reserved question as to monies paid into Court by way of security in an appeal and reserved costs of that appeal – consideration of an application for leave to re‑open a judgment of the Full Court of the Federal Court – consideration of a contention by the Commissioner of Taxation that there is no power in the Federal Court to re‑open a judgment of the Full Court when the orders of the Full Court have been entered and thus perfected – consideration of the decision of the High Court in DJL v Central Authority (2000) 201 CLR 226 and its implications in the context of the Federal Court of Australia Income Tax Assessment Act 1936 (Cth) Currency Act 1965 (Cth), s 16 Commonwealth Constitution, s 51(ii), (xii) and (xiii), 71, 73, 75, 76, 77(i), 115, Reserve Bank Act 1959 (Cth), s 34, s 35, s 36(1), s 36(2) Federal Court of Australia Act 1976 (Cth), ss 5, 19(1), 20, 22, 23, 24, 25, 31(2), 33ZD, 59 Federal Court Rules, Order 21, r 1, Order 35, r 7 Family Law Act 1975 (Cth), s 21(2) Conciliation and Arbitration Act 1904 (Cth), s 98 Judiciary Act 1903 (Cth), s 35A Skyring v Commissioner of Taxation,G72/1983 (unreported), 18 April 1984 – cited and quoted Ramsey v Skyring [1999] FCA 907; (1999) 164 ALR 378 – cited and quoted Jones v Skyring (1992) 109 ALR 303 - cited Skyring v Ramsey [2000] FCA 774 - cited Re Skyring's Application (No. 2) (1985) 59 ALJR 561; Re Skyring (1985) 58 ALR 629 – cited and quoted In the Matter of an Application by Skyring (High Court, B11 of 1985), 9 July 1985 – cited and quoted Skyring v Federal Commissioner of Taxation (1992) ATR 84 – cited and quoted Re Skyring (1994) 68 ALJR 618 – cited and quoted In the Matter of Skyring [2004] FCA 827 – cited and quoted R v Forbes; Ex parte Bevan (1972) 127 CLR 1 - cited Abebe v Commonwealth (1999) 197 CLR 510 - cited Re McBain; Ex parte Aust. Bishops (2002) 188 ALR 1 - cited McDermott v Richmond Sales (in liq) [2006] FCA 248 - cited Plantagenet Wines v Lyon Nathan Wine Group Australia Ltd [2006] FCA 247 - cited DJL v Central Authority (2000) 201 CLR 226 – cited and quoted Grassby v The Queen (1989) 168 CLR 1 - cited Bailey v Marinoff (1971) 125 CLR 529 - cited Pantzer v Wenkart BC [2007] 01482, (unreported), 13 March 2007 - cited Autodesk Inc. and Another v Dyason and Others [No. 2] (1993) 176 CLR 300 – cited and quoted Other References Quick and Garran, The Annotated Constitution of the Australian Commonwealth,(1901) ALAN GEORGE SKYRING v COMMISIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA QG72 OF 1983