Ross Forsyth v Deputy Commissioner of Taxation [2004] NSWCA 474

Reported Decision : 62 NSWLR 132

New South Wales Court of Appeal

CITATION : Ross Forsyth v Deputy Commissioner of Taxation [2004] NSWCA 474 HEARING DATE(S) : 25 November 2004 JUDGMENT DATE : 20 December 2004

JUDGMENT OF : Spigelman CJ at 1; Giles JA at 68; Gzell J at 69 DECISION : Appeal dismissed.

CATCHWORDS : COURTS AND JUDICIAL SYSTEM - Jurisdiction of District Court to hear taxation matters - Meaning of s44(1)(a) of the District Court Act - TAXATION AND REVENUE - Validity of notices issued under s222AOE of the Income Tax Assessment Act Courts Legislation (Civil Procedure) Amendment Act 1991 (NSW) Courts Legislation Further Amendment Act 1998 (NSW) District Court Act 1973 (NSW) District Court Amendment Act 1997 (NSW) District Court Amendment Act 1997 (NSW) LEGISLATION CITED : Income Tax Assessment Act 1936 (Cth) Interpretation Act 1987 (NSW) Judiciary Act 1903 (Cth) Jurisdiction of Courts (Cross-Vesting) Act 1987 (Vic) Supreme Court Act 1970 (NSW) Supreme Court Rules 1970 (NSW) Allders International Pty Ltd v Commissioner of State Revenue (Vict) (1996) 186 CLR 630 Churcher v Edwardstown Carpets (Reg) (1993) 60 SASR 503 Commissioner of Government Transport (NSW) v Deacon (1957) 97 CLR 535 Deputy Commissioner of Taxation v Gruber (1998) 43 NSWLR 271 Deputy Commissioner of Taxation v Harrington (unreported, New South Wales District Court, 9 October 2003) CASES CITED : Deputy Commissioner of Taxation v McCardle [2003] QCA 282 Deputy Commissioner of Taxation v Woodhams (2000) HCA 10; (2000) 199 CLR 370 MacCormick v Federal Commissioner of Taxation (1984) 158 CLR 622 Promenade Investments Pty Ltd v New South Wales (1992) 26 NSWLR 203 Sky Channel Pty Ltd v Gray (1992) 39 FCR 62 Vale v TMH Haulage Pty Ltd (1993) 31 NSWLR 702 Ross Forsyth (Appellant) PARTIES : Deputy Commissioner of Taxation (Respondent) Attorney General (NSW) (intervening) FILE NUMBER(S) : CA 40940/03 Mr R Hamilton / Ms R Seidon (Appellant) COUNSEL : Mr MS Gageler SC / Mr R Quinn (Respondent) Mr M Sexton SC / Ms Pepper (Attorney-General) SOLICITORS : R W D Forsyth (Appellant) Australian Government Solicitor (Respondent)