Shears v Deputy Commissioner of Taxation [2014] FCA 800

FEDERAL COURT OF AUSTRALIA

Shears v Deputy Commissioner of Taxation [2014] FCA 800 Citation: Shears v Deputy Commissioner of Taxation [2014] FCA 800

Parties: RICHARD JOHN SHEARS v DEPUTY COMMISSIONER OF TAXATION

File number: NSD 454 of 2014

Judge: FOSTER J

Date of judgment: 30 July 2014

Catchwords: PRACTICE AND PROCEDURE – whether a putative applicant for judicial review should be granted an extension of time within which to make his judicial review application – whether the foreshadowed judicial review application is bound to fail because the decisions and conduct under challenge are not amenable to review under the Administrative Decisions (Judicial Review) Act 1977 (Cth) because the relevant decisions are within the classes of decision exempted from the operation of that Act by par (e) of Sch 1 to that Act and because some of those decisions are not otherwise amenable to review under that Act because they are not "decisions" within the meaning of that Act

Legislation: Administrative Decisions (Judicial Review) Act 1977, ss 3, 5 and 6 Income Tax Assessment Act 1936 (Cth), ss 104, 105A and 105AA Income Tax Assessment Act 1997 (Cth) Judiciary Act 1904 (Cth), s 39B Taxation Administration Act 1953 (Cth), s 255-5(2) and Pt IVC Federal Court Rules 2011, r 31.01 and r 31.02

Cases cited: Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 Federal Commissioner of Taxation v Administrative Appeals Tribunal (2011) 191 FCR 400 Intervest Corporation Pty Ltd v Commissioner of Taxation (1984) 3 FCR 591 Rawson Finances Pty Ltd v Deputy Commissioner of Taxation (2010) 189 FCR 189