Re Carmody; Ex parte Glennan [2000] HCA 37

HIGH COURT OF AUSTRALIA

KIRBY J

RE MICHAEL CARMODY IN HIS CAPACITY

AS COMMISSIONER OF TAXATION FOR THE

COMMONWEALTH OF AUSTRALIA & ORS RESPONDENTS

EX PARTE MICHAEL JOHN GLENNAN APPLICANT

Re Carmody; Ex parte Glennan [2000] HCA 37

27 June 2000

S116/2000

ORDER

1. Application for order nisi refused. 2. The applicant is to pay the respondents' costs. 3. Certify for the appearance of counsel in chambers.

Representation:

D B McGovern for the first and second respondents (instructed by Australian Government Solicitor)

No appearance for the third respondent

Applicant appeared in person

Notice: This copy of the Court's Reasons for Judgment is subject to formal revision prior to publication in the Commonwealth Law Reports.

CATCHWORDS

Re Carmody; Ex parte Glennan

Constitutional law (Cth) – "Matter" – Divisibility of – Appeal from Administrative Appeals Tribunal to Federal Court – Whether can be restricted to point of law – Whether Court has duty to determine entire matter.

Constitutional law (Cth) – Jurisdiction of Federal Court – Jurisdiction subject to exclusion by other Acts.

Income tax – Practice and procedure – Appeal to Full Court of Federal Court – Whether without jurisdiction – Alternative proceedings involving review by Administrative Appeals Tribunal and appeal to Federal Court – Applicable provisions governing Federal Court in each case.

Income tax – Public Tax Ruling – Duty imposed on Commissioner to abide by Ruling – Whether bound by duty where contradictory order of Federal Court – Whether mandamus available.

High Court – Constitutional writs – Applications for orders nisi for prohibition and mandamus and other relief – Test to be applied – Whether applicant has demonstrated reasonably arguable case.

Administrative law – Administrative Appeals Tribunal – Whether constitutionally permissible to restrict appeal to Federal Court to point of law.