Perdikaris v Deputy Commissioner of Taxation (No 2) [2007] FCA 2087

FEDERAL COURT OF AUSTRALIA

Perdikaris v Deputy Commissioner of Taxation (No 2) [2007] FCA 2087

INCOME TAX – Commissioner not satisfied that the taxpayer's employer had made deductions under the PAYE system or withheld payments under the PAYG system – whether determinations that the Commissioner was not obliged to credit the sums of the claimed PAYE deductions in payment or part payment of the tax payable by a taxpayer or that the taxpayer was not entitled to credits for the sum of the PAYE deductions or the total of the amounts said to have been withheld under the PAYG system were reviewable under the Administrative Decisions (Judicial Review) Act 1977 (Cth) or the Judiciary Act 1903 (Cth) – whether jurisdictional error Held: application for review dismissed Constitution of the Commonwealth of Australia ss 75(v) and 77(1) Income Tax Act 1986 (Cth) ss 5(1) and 7 Income Tax Rates Act 1986 (Cth) s 12(1), Schedule 7 Income Tax Assessment Act 1936 (Cth) ss 166, 174, 177(1), 221C(1A), 221F and 221H, Division 1AAA of Part VI Taxation Administration Act 1953 (Cth) Part IVC, ss 12-35, 15-10, 16-20, 18-15 and 298(30) of Schedule 1 Income Tax Assessment Act 1997 (Cth) ss 995-1 and 960-100 Federal Court Rules Order 54 Administrative Decisions (Judicial Review) Act 1977 (Cth) ss 5(1), 6(1) and 7 Judiciary Act 1903 (Cth) s 39B(1) McAndrew v Federal Commissioner of Taxation (1956) 98 CLR 263 F. J. Bloemen Proprietary Limited v The Commissioner of Taxation of the Commonwealth of Australia (1981) 147 CLR 360 Webb v Commissioner of Taxation (No 2) (1993) 47 FCR 394 Deputy Commissioner of Taxation of the Commonwealth of Australia v Richard Walter Pty Limited (1995) 183 CLR 168 Deputy Federal Commissioner of Taxation v Sargon (1985) 85 ATC 4206 R v Heyde (1990) 20 NSWLR 234 Edmunds v Edmunds and Ayscough (1935) VLR 177 Griffith University v Tang (2005) 221 CLR 99 Laurent v The Law Society of New South Wales [2000] NSWSC 1103 Kioa v West (1985) 159 CLR 550 Mobil Oil Australia Proprietary Limited v The Commissioner of Taxation (1963) 113 CLR 475 Finch v Goldstein (1981) 36 ALR 287 Salemi v MacKellar [No. 2] (1977) 137 CLR 396 Re Minister for Immigration and Multicultural and Indigenous Affairs; Ex parte Lam (2003) 214 CLR 1 Re Refugee Review Tribunal; Ex parte Aala (2000) 204 CLR 82 Williams v Minister for Justice and Customs of the Commonwealth of Australia [2007] FCAFC 33 CHRISTOPHER PERDIKARIS v DEPUTY COMMISSIONER OF TAXATION NSD 499 OF 2007