Matchett J M v Deputy Commissioner of Taxation; Lattimore J C v Deputy Commissioner of Taxation; Lattimore V M v Deputy Commissioner of Taxation; Matchett J F v Deputy Commissioner of Taxation [2000] NSWSC 975

New South Wales Supreme Court

CITATION : Matchett J M v Deputy Commissioner of Taxation; Lattimore J C v Deputy Commissioner of Taxation; Lattimore V M v Deputy Commissioner of Taxation; Matchett J F v Deputy Commissioner of Taxation [2000] NSWSC 975 revised - 4/12/2000 FILE NUMBER(S) : SC 12139/2000; 12140/2000; 12141/2000; 12142/2000 HEARING DATE(S) : 9/10/00;10/10/00;13/10/00;16/10/00 JUDGMENT DATE : 23 October 2000

Janice Margaret Matchett v Deputy Commissioner of Taxation PARTIES : Jonathan Charles Lattimore v Deputy Commissioner of Taxation Vivienne Maree Lattimore v Deputy Commissioner of Taxation John Frederick Matchett v Deputy Commissioner of Taxation JUDGMENT OF : O'Keefe J

LOWER COURT Local Court JURISDICTION : LOWER COURT FILE NUMBER(S) : LOWER COURT C A Elliot, Magistrate JUDICIAL OFFICER :

COUNSEL : Mr Wayne Levick - For plaintiff Mr P Rodionoff - For defendant Wayne Levick & Associates Blacktown For Plaintiffs SOLICITORS : Australian Government Solicitor Sydney For Defendants CATCHWORDS : Appeal from Local Court - Constitutional Law - Operation of Constitution - Sovereignty - Break in Sovereignty - Governor General - Letters Patent of Appointment - Validity of legislation - Treaties - Effect of treaties in municipal law - Matter arising under any treaty - Matter directly arising under any treaty - Practice and Procedure - Courts and judicial system - Relationship between State and Federal Courts - Application to remove matter to High Court - Costs - Indemnity costs - Costs against solicitor Commonwealth of Australia Constitution Act, 1900 (Imp) Income Tax Assessment Act, 1936 (Cth) Income Tax Assessment Act, 1997 (Cth) Human Rights Act, 1998 (UK) Judiciary Act, 1903 (Cth) Treaty of Peace Act, 1919 (Cth) LEGISLATION CITED : Charter of the United Nations Act, 1945 (Cth) Supreme Court Act, 1933 (ACT) Crimes (Internationally Protected Persons) Act, 1976 (Cth) Public Order (Protection of Persons and Property) Act, 1971 (Cth) Trading with the Enemy Act, 1939-52 (Cth) Statute of Westminster 1931 (Imp) Statute of Westminster Adoption Act, 1942 (Cth) Australia Acts, 1986 (Cth) Bonser v La Macchia (1968-69) 122 CLR 177 Australian Securities Commission v Marlborough Gold Mines Limited (1992-93) 177 CLR 458 Joose v Australian Securities and Investment Commission (1998) 73 ALJR 232 Chow Hung Ching v The King (1948) 77 CLR 449 Bradley v The Commonwealth (1973) 128 CLR 557 Greer v Deputy Commissioner of Taxation (High Court, unreported, 26 April 2000) Helljay Investments Pty Limited v Deputy Commissioner of Taxation (1999) 166 ALR 362 CASES CITED : McKewins Hairdressing and Beauty Supplies Pty Limited (In liq) v Deputy Commissioner of Taxation (2000) 171 ALR 335 Deputy Commissioner of Taxation v Levick (1999) 166 ALR 302 Dooney v Henry (2000) 8 HCA 44, unreported 24 August 2000 In re Judiciary and Navigation Acts (1921) 29 CLR 257 Reg v Donyadideh (1993) ACTR 1 Bluett v Fadden (1956) 56 SR (NSW) 254 R v Commonwealth Court of Conciliation and Arbitration: ex parte Barrett (1945) 70 CLR 141 Felton v Mulligan (1971) 124 CLR 367 Hooper v The Egg and Egg Pulp Marketing Board (Vic) (1939) 61 CLR 655 DECISION : Summonses dismissed.; Plaintiffs to pay costs on an indemnity basis.