Parker v Parker [2009] FCA 930

FEDERAL COURT OF AUSTRALIA

Parker v Parker [2009] FCA 930

ADMINISTRATIVE LAW – judicial review – application brought pursuant to Administrative Decisions (Judicial Review) Act 1977 (ADJR Act) to review decision of respondent – objection to competency of application – whether decision open to review – meaning of 'decision' under ADJR Act – whether substantive determination – whether applicant has standing to bring application

A New Tax System (Goods and Services Tax) Act 1999 (Cth) Administrative Decisions (Judicial Review) Act 1977 (Cth) ss 3, 3(1), 3(2), 3(d), 5, 6, 8 Income Tax Assessment Act 1936 (Cth) s 264 Taxation Administration Act 1953 (Cth) s 353-10 Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 Bennett Honda Pty Ltd v Deputy Commissioner of Taxation (1984) 4 FCR 99 Bray v F Hoffman-La Roche Ltd (2003) 130 FCR 317 Century Yuasa Batteries Pty Ltd v Commissioner of Taxation (1997) 73 FCR 528 Electricity Supply Assn of Australia Ltd v Australian Competition & Consumer Commission (2001) 113 FCR 230 Evans v Friemann (1981) 35 ALR 428 Golden City Car & Truck Centre Pty Ltd v Deputy Federal Commissioner of Taxation (1999) 56 ALD 177 Griffith University v Tang (2005) 221 CLR 99 Guss v Federal Commissioner of Taxation (2006) 152 FCR 88 Hutchins v Commissioner of Taxationn (1996) 65 FCR 269 Khatri v Price (1999) 95 FCR 287 Madera v Commissioner of Taxation (2004) 141 FCR 95 Mirvac Homes (NSW) Pty Limited v Airservices Australia (No 1) [2004] FCA 109 R v Federal Court of Australia; Ex parte WA National Football League (1979) 143 CLR 190 Residual Assco Group Ltd v Spalvins (2000) 202 CLR 629 Ruddy v Commissioner of Taxation (1998) 82 FCR 337 Salerno v National Crime Authority (1997) 75 FCR 133 Social Services, Director-General of v Chaney (1980) 31 ALR 571 ANDREW STEPHEN PARKER v MICHAEL PARKER