Rawson Finances Pty Limited v Deputy Commissioner of Taxation [2010] FCA 538

FEDERAL COURT OF AUSTRALIA

Rawson Finances Pty Limited v Deputy Commissioner of Taxation [2010] FCA 538 Citation: Rawson Finances Pty Limited v Deputy Commissioner of Taxation [2010] FCA 538

Parties: RAWSON FINANCES PTY LIMITED ACN 078 272 956 v DEPUTY COMMISSIONER OF TAXATION

File number: NSD 1366 of 2009

Judge: YATES J

Date of judgment: 31 May 2010

Catchwords: ADMINISTRATIVE LAW – notice of objection to competency of an application for an order of review under the Administrative Decisions (Judicial Review) Act 1977 – whether a decision by the respondent to commence legal action to recover income tax assessed to the applicant and a decision to refuse to refrain from commencing that legal action were reviewable decisions – whether legal authority supported the conclusion that the decisions were reviewable – whether the applicant was entitled to a statement of reasons pursuant to s 13 of the Act Held: Application struck out – leave granted to file an application based on the jurisdiction conferred by s 39B of the Judiciary Act 1903 (Cth)

Legislation: Administrative Decisions (Judicial Review) Act 1977 (Cth), ss 3(1), 3(11), 5(1), 13, Schedule 2(f) Income Tax Assessment Act 1936 (Cth), ss 175, 175A, 177 Financial Management and Accountability Act 1997 (Cth), s 47 Judiciary Act 1903 (Cth), s 39B Taxation Administration Act 1953 (Cth), Part IVC, ss 14ZZM, 14ZZR, 250-10(1) of Schedule 1, 255-5 of Schedule 1, 255-10 of Schedule 1, 255-15 of Schedule 1, 260-5 of Schedule 1 Federal Court Rules, O 54 r 4