NSW Caselaw
New South Wales Supreme Court
CITATION : Deputy Commissioner of Taxation v Glennan [2005] NSWSC 888
HEARING DATE(S) : 13 April 2005
JUDGMENT DATE : 2 September 2005
JURISDICTION : Common Law
JUDGMENT OF : Adams J
DECISION : The appeal is dismissed. The defendant is to pay the plaintiff's costs as agreed or assessed.
CATCHWORDS : Income Tax - assessment - taxpayer's right to challenge - significance of s177(1) ITAA - allegations of impropriety by Commissioner - whether litigable - significance of Federal proceedings - estoppel
Income Tax Assessment Act 1936 Bill of Rights 1689 Article 4, (Imperial) and Constitution Act s 5 LEGISLATION CITED : Commonwealth of Australia Constitution Act 1900 (Imperial) Taxation Administraton Act (TAA), 1953
Glennan v FCT [2003] 31 (2003) 198 ALR 250 McLaurin v FCT (1961) 104 CLR 381 Allsop v FCT (1965) CLR 341 Carmody; ex parte Glennan 31; 198ALR 259 CASES CITED : Port Melbourne Authority v Anision Pty Limited (1981) 147 CLR 589 Henderson v Henderson [1843-60] All ER 378 DCT v Walker (1994) 183 CLR 168 Mooney v DCT (1906) 3 CLR 221
Deputy Commissioner of Taxation - Plaintiff PARTIES : Michael J Glennan - Defendant
FILE NUMBER(S) : SC 11821/2003
Mr R Quinn - Plaintiff COUNSEL : Mr T Hall - Defendant
Ms E Whan - Australian Government Solicitor SOLICITORS : Mr D Knaggs
LOWER COURT JURISDICTION : Supreme Court (Master)
LOWER COURT FILE NUMBER(S) : 11821/2003
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