Halls v Commissioner of Taxation [2014] FCA 775

FEDERAL COURT OF AUSTRALIA

Halls v Commissioner of Taxation [2014] FCA 775 Citation: Halls v Commissioner of Taxation [2014] FCA 775

Parties: JEREMY CHRISTOPHER HALLS v COMMISSIONER OF TAXATION

File number: SAD 166 of 2014

Judge: BESANKO J

Date of judgment: 25 July 2014

Catchwords: ADMINISTRATIVE LAW – judicial review – application for relief with respect to audit conducted by Commissioner of Taxation – where Commissioner commenced audit with respect to Business Activity Statements submitted by the applicant – where Commissioner prepared and issued interim audit report – whether there is a "decision" or "conduct" to which the Administrative Decisions (Judicial Review) Act 1977 (Cth) applies – whether any "decision" or "conduct" is excluded from review by clause (e) of Schedule 1 of the Administrative Decisions (Judicial Review) Act 1977 (Cth) – whether relief available under s 39B of the Judiciary Act 1903 (Cth). PRACTICE AND PROCEDURE – notice of objection to competency and application for summary judgment. TAXATION – source of Commissioner's power to conduct an audit under the Taxation Administration Act 1953 (Cth). Held: Originating application not competent insofar as it seeks relief under the Administrative Decisions (Judicial Review) Act 1977 (Cth) and has no reasonable prospect of success insofar as it seeks relief under the Judiciary Act 1903 (Cth). Proceeding dismissed.

Legislation: A New Tax System (Goods and Services Tax) Act 1999 (Cth) Administrative Decisions (Judicial Review) Act 1977 (Cth) ss 3, 5, 6, Schedule 1 cl (e) Federal Court of Australia Act 1976 (Cth) s 31A Fuel Tax Act 2006 (Cth) Income Tax Assessment Act 1936 (Cth) Part IVA Income Tax Assessment Act 1997 (Cth) s 995-1 Judiciary Act 1903 (Cth) s 39B Taxation Administration Act 1953 (Cth) ss 3, 3A, 14ZZM, 14ZZR, Part IVC, Schedule 1 ss 105-5, 105-25, 105-40, 350-10, 353-10, Division 356