R v Deputy Federal Commissioner of Taxation (SA) [1926] HCA 3

368 HIGH COURT

H.C.or A. Srarke J. I agree that upon the facts of this case the appeal 1926. should be dismissed.

Sure oF Hermew

Appeal dismissed with costs,

ee Solicitors for the appellant, Fink, Best & Miller.

Solicitors for the respondent, Maddock, Jamieson & Lonie. BL.

(HIGH COURT OF AUSTRALIA.]

THE KING

AGAINST

THE DEPUTY FEDERAL COMMISSIONER OF TAXATIO! FOR SOUTH AUSTRALIA;

Ex parrr HOOPER.

H. C. or A, Income Tax—Assessment—Amended assessment—Alleration not increasing liabil 1925-1926. Right of taxpayer to object—Income Tax Assessment Act 1922-1924 (No. 37

—_~ 1922—No. 51 of 1924), secs. 37, 50. MELBOURNE,

A taxpayer who had objected to his assessment for Federal income tax whose objection was disallowed by the Commissioner did not, within the time limited by sec. 50 (4) of the Income Tax Assessment Act 1922-1924, request Commissioner to treat his objection as an appeal. Subsequently the Com sioner gave the taxpayer notice that the assessment had been amended allowing certain deductions, and the effect of the amendment was that the amount of tax payable was reduced. The notice, by mistake, contained a state- ment that the taxpayer might, within forty-two days, lodge an objection the assessment and, if he were dissatisfied with the decision of the Commissioner thereon, might within thirty days after the service of the notice request Commissioner to treat his objection as an appeal.

Held, that the amended assessment was not an "assessment" within the meaning of sec. 50 (1), and that, as its effect was not to impose any fresh liability or increase any existing liability, the taxpayer had, under sec. 37 (1), no right to object to it. ©

e

0.L.R.) OF AUSTRALIA.

| Rute Nist for mandamus.

Naomi Hooper obtained a rule nisi in the High Court calling upon the Deputy Federal Commissioner of Taxation for South Australia to show cause why a writ of mandamus should not be directed to him commanding him to consider and /or treat as an appeal a certain objection in writing, dated 27th March 1925, lodged by the applicant against a certain amended assessment for Federal income tax, dated 6th March 1925, based on income alleged to have been derived by the applicant in the financial year ending 30th June 1923, whereby the applicant was required to pay the sum of £833 10s. 11d. for such - Federal income tax.