Commissioner of Taxation of the State of Western Australia & Ors v Briggs, P. [1986] FCA 354

Commissioner of Taxation of the State of Western Australia & Ors v Briggs, P. [1986] FCA 354

The application to dismiss is refused because it is not demonstrably clear at this interlocutory stage that the taxpayer's case is so hopeless, given that it is reasonably arguable no assessment was made or that s. 177 and res judicata do not apply.

Parties
Prosecutor: P. Briggs; First Respondent: Deputy Commissioner of Taxation for the State of Western Australia; Second Respondent: R.A. Gill; Third Respondent: Geoffrey Thomas Wiggins; Fourth Respondent: Peter Robert Knox Peacock
Jurisdiction
Australia
Judgment Date
04 July 1986
Procedural Posture
Application for Writs of Mandamus and Prohibition / Interlocutory (motion to Dismiss)
Outcome
Respondents' motion to dismiss dismissed; costs of notice of motion to be the prosecutor's costs in the proceedings.
Legal Topics
Challenge to Tax Assessments, Summary Dismissal Applications, Jurisdiction of Federal Court, Res Judicata, Doctrine of Abuse of Process, Application of S. 177 Income Tax Assessment Act 1936
Income Tax Administrative Law Challenge to Tax Assessments Summary Dismissal Applications Jurisdiction of Federal Court Res Judicata Doctrine of Abuse of Process Application of S. 177 Income Tax Assessment Act 1936

Case Brief

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Parties

P. Briggs

Prosecutor

Deputy Commissioner of Taxation for the State of Western Australia

First Respondent

R.A. Gill

Second Respondent

Geoffrey Thomas Wiggins

Third Respondent

Peter Robert Knox Peacock

Fourth Respondent

Procedural Posture

Application for Writs of Mandamus and Prohibition / Interlocutory (motion to Dismiss)

Legal Issues

  1. 1 Whether s. 177 of the Income Tax Assessment Act 1936 precludes the challenge to the assessments otherwise than by appeal under Part V
  2. 2 Whether the doctrine of res judicata or related principles prevent the taxpayer from raising the present grounds
  3. 3 Whether the proceeding discloses a seriously arguable case or is frivolous, vexatious, or an abuse of process

Ratio Decidendi

The application to dismiss is refused because it is not demonstrably clear at this interlocutory stage that the taxpayer's case is so hopeless, given that it is reasonably arguable no assessment was made or that s. 177 and res judicata do not apply.

Court Disposition

Respondents' motion to dismiss dismissed; costs of notice of motion to be the prosecutor's costs in the proceedings.

Orders

  • The respondents' notice of motion dated 11 June 1986 be dismissed.
  • The prosecutor's costs of the notice of motion be the prosecutor's costs in the proceedings.