Forsyth v Deputy Commissioner of Taxation [2007] HCA 8

HIGH COURT OF AUSTRALIA

GLEESON CJ,

GUMMOW, KIRBY, HAYNE, CALLINAN, HEYDON AND CRENNAN JJ

ROSS FORSYTH APPELLANT

AND

DEPUTY COMMISSIONER OF TAXATION RESPONDENT

Forsyth v Deputy Commissioner of Taxation [2007] HCA 8

1 March 2007

S543/2005

ORDER

Appeal dismissed with costs.

On appeal from the Supreme Court of New South Wales

Representation

R L Hamilton SC with R L Seiden for the appellant (instructed by Paul Bard Lawyers)

D M J Bennett QC, Solicitor-General of the Commonwealth with R S Quinn for the respondent (instructed by Australian Government Solicitor)

Intervener

M G Sexton SC, Solicitor-General for the State of New South Wales with R A Pepper intervening on behalf of the Attorney-General for the State of New South Wales (instructed by Crown Solicitor for New South Wales)

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

CATCHWORDS

Forsyth v Deputy Commissioner of Taxation

Courts and judges – Federal jurisdiction in State courts – Whether s 39(2) of the Judiciary Act 1903 (Cth) conferred jurisdiction on the District Court of New South Wales to hear and determine an action to recover a penalty under the Income Tax Assessment Act 1936 (Cth).

Federal jurisdiction in State courts – Limitations on the jurisdiction of State courts – Whether s 44(1)(a) of the District Court Act 1973 (NSW) was a limit on the jurisdiction of the District Court of New South Wales within the meaning of the Judiciary Act 1903 (Cth).

Federal jurisdiction in State courts – Statutory interpretation – s 44(1)(a) of the District Court Act 1973 (NSW) gave the District Court of New South Wales jurisdiction to hear and dispose of certain classes of actions – Whether s 44(1)(a) should be given an ambulatory or fixed time construction.

Statutory interpretation – Subsequent regulatory change – s 44(1)(a) of the District Court Act 1973 (NSW) defined the jurisdiction of the District Court of New South Wales by reference to the allocation of work between the Divisions of the Supreme Court of New South Wales – Whether a subsequent reallocation of work between the Divisions of the Supreme Court of New South Wales alters the jurisdiction of the District Court of New South Wales.