Marijancevic v Mann [2007] FCA 1648

FEDERAL COURT OF AUSTRALIA

Marijancevic v Mann [2007] FCA 1648

INCOME TAX (Cth) – Notices of Assessment – Validity – Whether bona fide attempts by Commissioner to assess income – Invalid garnishee notice served by Commissioner – Whether invalidity establishes lack of bona fide attempt

Held: the notices of assessment were valid.

Income Tax Assessment Act 1936 (Cth), ss 167, 175, 177 Taxation Administration Act 1953 (Cth) Sch 1, s 260‑5

Deputy Commissioner of Taxation v Richard Walter Pty Ltd (1995) 183 CLR 168 applied Briglia v Federal Commissioner of Taxation (2000) 2000 ATC 4,247 cited Futuris Corporation Ltd v Federal Commissioner of Taxation [2007] ATC 4600 distinguished Uysal v Deputy Commissioner of Taxation (2003) 54 ATR 214 cited Madden v Madden (1996) 65 FCR 354 considered Darrell Lea Chocolate Shops Pty Ltd v Federal Commissioner of Taxation (1996) 72 FCR 175 distinguished R v Deputy Commissioner of Taxation (WA); Ex parte Briggs (1986) 12 FCR 301 distinguished Jones v Dunkel (1959) 101 CLR 298 cited Schellenberg v Tunnel Holdings Pty Ltd (2000) 200 CLR 121 applied Kordan Pty Ltd v Commissioner of Taxation [2002] FCA 1807 cited Weissensteiner v The Queen (1993) 178 CLR 217 cited Cross on Evidence 6th Australian Edition WILLIAM MARIJANCEVIC (ALSO KNOWN AS JOHN WILLIAM HENDERSON) v NEIL MANN, A DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA VID 713 OF 2004 DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v JOHN WILLIAM HENDERSON (ALSO KNOWN AS WILLIAM MARIJANCEVIC) VID 1095 OF 2006

SUNDBERG J

2 NOVEMBER 2007

MELBOURNE IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY VID 713 OF 2004

BETWEEN: WILLIAM MARIJANCEVIC (ALSO KNOWN AS JOHN WILLIAM HENDERSON)

Applicant

AND: NEIL MANN, A DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA