Glennan v Commissioner of Taxation [2003] HCA 31

HIGH COURT OF AUSTRALIA

GUMMOW, HAYNE AND CALLINAN JJ

MICHAEL JOHN GLENNAN APPELLANT

AND

COMMISSIONER OF TAXATION RESPONDENT

Glennan v Commissioner of Taxation

[2003] HCA 31

17 June 2003

S195/2002

ORDER

1. Notices of Motion respectively dated 5 May 2003 and 22 May 2003 dismissed with costs.

2. Appeal dismissed with costs.

On appeal from the High Court of Australia

Representation:

J D Harris SC for the appellant (instructed by Higgins Solicitors)

D B McGovern SC with A J O'Brien for the respondent (instructed by Australian Government Solicitor)

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

CATCHWORDS

Glennan v Commissioner of Taxation

Income taxation – Assessment – Objection and appeal – Review process established by Pt IVC, Taxation Administration Act 1953 (Cth) – Whether covering cl 5 of the Constitution empowers appellant to seek collateral relief pursuant to s 75(v) of the Constitution in respect of an assessment by the Commissioner of Taxation – Whether existence of avenue of appeal to High Court is relevant to the exercise of discretion in granting relief pursuant to s 75(v) of the Constitution.

Income taxation – Assessable income – Taxation Determination – Whether alleged failure by Commissioner of Taxation to bring relevant Taxation Determination to the attention of the appellant and the Administrative Appeals Tribunal ("AAT") amounts to "equitable fraud" – Whether Commissioner's conduct, in alleged contravention of s 14ZZF(1)(a)(v) of the Taxation Administration Act 1953 (Cth), gives rise to jurisdictional error by AAT.

Practice and procedure – Federal jurisdiction – s 78B, Judiciary Act 1903 (Cth) – Whether compliance with s 78B(1) is a necessary condition for the further exercise of jurisdiction by the court in question.