Troughton v Deputy Commissioner of Taxation [2008] FCA 18

FEDERAL COURT OF AUSTRALIA Troughton v Deputy Commissioner of Taxation [2008] FCA 18 ADMINISTRATIVE LAW – Taxation administration – Departure prohibition order – Application to revoke – Refusal to revoke – General discretion to revoke or to refuse – Scope and objects of legislation – Whether irrelevant considerations taken into account – Whether all relevant considerations not taken into account – Whether power exercised for improper purpose – Whether exercise of power attended by error of law. ADMINISTRATIVE LAW – Error of law – Error in construction of trust deed governed by foreign law – Whether error of law. ADMINISTRATIVE LAW – Exercise of statutory power by persons authorised by repository of power – Person taking the advice of another person also so authorised – Whether amounted to exercise of personal discretionary power at direction or behest of another. Administrative Decisions (Judicial Review) Act 1977 (Cth) Taxation Administration Act 1953 (Cth) Dalco v Federal Commissioner of Taxation (1987) 19 ATR 443 Edelsten v Commissioner of Taxation (1992) 36 FCR 236 Edelsten v Federal Commissioner of Taxation (1989) 85 ALR 226 Elias v Commissioner of Taxation (2002) 123 FCR 499 FAI Insurances Ltd v Winneke (1982) 151 CLR 342 O'Reilly v State Bank of Victoria (1983) 153 CLR 1 Poletti v Commissioner of Taxation (1994) 52 FCR 154 Re Independent State of Papua New Guinea (No 2) [2001] 2 Qd R 162 Singh v Minister for Immigration and Multicultural Affairs (No 2) [2001] FCA 327 Skase v Commissioner of Taxation (1991) 32 FCR 206 PETER TROUGHTON v DEPUTY COMMISSIONER OF TAXATION VID927 OF 2007

JESSUP J

18 JANUARY 2008

MELBOURNE IN THE FEDERAL COURT OF AUSTRALIA VICTORIA DISTRICT REGISTRY VID927 OF 2007

BETWEEN: PETER TROUGHTON

Applicant AND: DEPUTY COMMISSIONER OF TAXATION