Commissioner of Taxation v. Briggs, P. (application for writs of mandamus) [1986] FCA 476

Commissioner of Taxation v. Briggs, P. (application for writs of mandamus) [1986] FCA 476

Where an assessment is issued without any attempt to ascertain taxable income and with admission by the respondent that it was not a rational assessment under the Act, s.177 does not preclude the Court from determining the application or granting relief since no lawful assessment was made.

Parties
Prosecutor: Peter 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
05 November 1986
Procedural Posture
Application for Writs of Mandamus and Prohibition / Minute of Order After Reference of Questions of Law to Full Court
Outcome
Application successful on questions referred; s.177 does not preclude determination or relief.
Legal Topics
Income Tax Assessments, Jurisdictional Error, Abuse of Power, Fraud, Section 177 of Income Tax Assessment Act
Taxation Law Administrative Law Income Tax Assessments Jurisdictional Error Abuse of Power Fraud Section 177 of Income Tax Assessment Act

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Parties

Peter 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 / Minute of Order After Reference of Questions of Law to Full Court

Legal Issues

  1. 1 Whether Section 177 of the Income Tax Assessment Act 1936 precludes the Court from determining grounds of the prosecutor's application or granting relief sought
  2. 2 Whether the documents issued were valid assessments under the Act

Ratio Decidendi

Where an assessment is issued without any attempt to ascertain taxable income and with admission by the respondent that it was not a rational assessment under the Act, s.177 does not preclude the Court from determining the application or granting relief since no lawful assessment was made.

Court Disposition

Application successful on questions referred; s.177 does not preclude determination or relief.

Orders

  • Answers to reserved questions: (1) Section 177 does not preclude determination of grounds of application; (2) Section 177 does not preclude granting any relief sought
  • Deputy Commissioner of Taxation for the State of Western Australia to pay Peter Briggs his costs of the reference