Rahman v Commissioner of Taxation [2015] FCA 988

FEDERAL COURT OF AUSTRALIA

Rahman v Commissioner of Taxation [2015] FCA 988 Citation: Rahman v Commissioner of Taxation [2015] FCA 988

Parties: FAHMID RAHMAN v CHRIS JORDAN, THE COMMISSIONER OF TAXATION, JACQUI CURTIS, FIRST ASSISTANT COMMISSIONER OF ATO PEOPLE, ROBYN CLAYTON, ASSISTANT DEPUTY COMMISSIONER ACTIVE COMPLIANCE, MARTIN LEONARD, DIRECTOR OF CONDUCT, PERFORMANCE & PROBATION SUPPORT, ANDREW WATSON, ASSISTANT COMMISSIONER, COMPLIANCE, SUPPORT AND CAPABILITY, DAREN GLANVILLE, SENIOR DIRECTOR, SMALL BUSINESS AND INDIVIDUAL TAXPAYERS and FUNDA MUSTAFA, SENIOR CONSULTANT OF CONDUCT, PERFORMANCE & PROBATION SUPPORT

File number: NSD 893 of 2015

Judge: FLICK J

Date of judgment: 9 September 2015

Catchwords: PRACTICE AND PROCEDURE – order sought for summary judgment – alleged abuse of process – alleged re-litigation of issues previously resolved – proceeding dismissed in exercise of discretion – adequate alternative means of review

Legislation: Constitution, s 75(v) Administrative Decisions (Judicial Review) Act 1977 (Cth) Federal Court of Australia Act 1976 (Cth), s 31A(2) Judiciary Act 1903 (Cth), s 39B Public Service Act 1999 (Cth), s 13 Public Service Regulations 1999 (Cth), regs 5.23, 5.24, 5.29

Cases cited: Duncan v Fayle [2004] FCA 723, (2004) 138 FCR 510 Peczalski v Comcare [1999] FCA 366, (1999) 58 ALD 697 R v Commissioner of Taxation; Ex parte Just Jeans Pty Ltd (1986) 10 FCR 69 Rahman v Commonwealth of Australia as Represented by the Australian Taxation Office [2014] FCA 1356 Rahman v Commonwealth of Australia as Represented by the Australian Taxation Office [2014] FCCA 6 Tuite v Administrative Appeals Tribunal (1993) 40 FCR 483