Hardwick v Federal Commissioner of Taxation & Anor [2015] NSWSC 1557

Supreme Court New South Wales

Medium Neutral Citation: Hardwick v Federal Commissioner of Taxation & Anor [2015] NSWSC 1557 Hearing dates: 21 October 2015 Date of orders: 21 October 2015 Decision date: 21 October 2015 Jurisdiction: Common Law Before: Beech-Jones J Decision: (1) The proceedings be dismissed.

(2) The plaintiff pay the defendants' costs of the proceedings. Catchwords: SUMMARY DISMISSAL – plaintiff prosecuted in Local Court for failing to lodge tax returns – commences proceedings in Supreme Court – alleges s 8C of Taxation Administration Act 1953 unconstitutional – alleges no power to require tax return on "approved form" from plaintiff as information would be provided to child support registrar – jurisdiction – whether Supreme Court can entertain claim that s 8C unconstitutional – whether Court can consider application for writ against Commonwealth officer in relation to prosecution pending in State Court – cross-vesting jurisdiction in relation to writ against federal officer – "special federal matter" – whether "special reasons" for not transferring proceedings to Federal Court – proceedings frivolous and Federal Court should not be burdened – whether constitutional guarantee of freedom of contract – whether s 8C of Taxation Administration Act unconstitutional – whether plaintiff had right to his own approved form of tax return – all claims untenable – proceedings dismissed. Legislation Cited: - Child Support (Assessment) Act 1989 (Cth) - Child Support (Registration and Collection) Act 1988 (Cth), s 72 - Income Tax Assessment Act 1936 (Cth) – s 162, s 202(ga) - Judiciary Act 1903 (Cth) – s 38, s 78B - Jurisdiction of Courts (Cross-Vesting) Act 1987 (Cth), s 4 - Jurisdiction of Courts (Cross-Vesting) Act 1987 (NSW) – s 6 - Taxation Administration Act 1953 (Cth) – s 8C - Uniform Civil Procedure Rules 2005 (NSW) - 13.4 Cases Cited: - Cole v Whitfield [1988] HCA 18; 165 CLR 360 - Re F; ex parte F [1986] HCA 41; 161 CLR 376 - Hammond v The State of NSW [2013] NSWSC 1930 - Hopkins v Governor General of Australia [2013] NSWCA 365 - Lochner v New York (1905) 198 US 45 - Luton v Lessels [2002] HCA 13; 210 CLR 333 - Phong v Attorney General and Ors [2001] FCA 1241; 114 FCR 75 - R v Whittaker [2015] QCA 116 - Samuels v Readers' Digest Association Pty Ltd [1969] HCA 6; 120 CLR 1 - Simmons v NSW Trustee and Guardian [2014] NSWCA 405 - Whittaker v Child Support Registrar [2002] FCA 1430 Category: Principal judgment Parties: Rodney Charles Hardwick – Plaintiff Federal Commissioner of Taxation – First Defendant Commonwealth Director of Public Prosecutions – Second Defendant Local Court of New South Wales – Third Defendant Representation: Counsel: In person – Plaintiff C. Lenehan, Ms E. Bathurst – First Defendant A.P.C. McGrath – Second Defendant