Deputy Commissioner of Taxation v Richard Walter Pty Ltd [1995] HCA 23

High Court of Australia Mason CJ Brennan, Deane, Dawson, Toohey, Gaudron and McHugh JJ Deputy Commissioner of Taxation v Richard Walter Pty Ltd [1995] HCA 23

ORDER Answer the question reserved in the case stated as follows:

Question: Does the production of the Notices of Assessment preclude wholly or in part challenge or review of the Richard Walter assessments in the proceeding under s 39B of the Judiciary Act 1903 Cth, by reason of the operation of s 177 of the Income Tax Assessment Act 1936 Cth?

Answer: No, but the challenge must fail or the review be refused.

The taxpayer to file and serve submissions as to costs within seven days, the Commissioner to file and serve submissions as to costs within fourteen days, and the taxpayer to file and serve any submissions in reply within twenty-one days of the delivery of this judgment. Defendants to pay plaintiff's costs of removal application and case stated.

Cur adv vult

The following written judgments were delivered:—

23 February 1995 Mason CJ.

The facts of this matter are set out in the reasons for judgment prepared by Toohey J.

The question reserved in the case which I stated is in these terms:

Does the production of the Notices of Assessment preclude wholly or in part challenge or review of the Richard Walter assessments in the proceeding under s 39B of the Judiciary Act 1903 Cth, by reason of the operation of s 177 of the Income Tax Assessment Act 1936 Cth? In order to answer that question it is necessary to ascertain (1) the nature of the determinations made by the Deputy Commissioner of Taxation under s 177F of the Income Tax Assessment Act 1936 Cth (the Act) and their relationship with the assessment of the taxpayer to tax; (2) whether s 39B of the Judiciary Act 1903 Cth vests in the Federal Court the whole of the jurisdiction conferred upon the High Court by s 75(v) of the Constitution except so much of that jurisdiction as is excluded by s 39B(2); and (3) the effect and validity of s 177(1) of the Act.