Deputy Commissioner of Taxation of (WA) & Ors v. Briggs, P. [1987] FCA 163

Deputy Commissioner of Taxation of (WA) & Ors v. Briggs, P. [1987] FCA 163

Mr. Gill, as Deputy Commissioner, made a genuine estimation of the Prosecutor's taxable incomes for the relevant years based on available information and his professional experience, in circumstances where the Prosecutor persistently failed to comply with statutory obligations. Although the process was imprecise, it satisfied the requirements of a valid assessment under s. 167 of the Income Tax Assessment Act 1936. The process did not amount to an abuse of power nor was it for an improper purpose. Relief sought was therefore refused.

Parties
Prosecutor: Peter Briggs; First Respondent: Deputy Commissioner of Taxation (W.A.); Second Respondent: Ronald Albert Gill; Third Respondent: Geoffrey Thomas Wiggins; Fourth Respondent: Peter Robert Knox Peacock
Jurisdiction
Australia
Judgment Date
08 April 1987
Procedural Posture
Application for Judicial Review (order to Show Cause, Prohibition, Injunction, Declaration) / Final Judgment After Hearing
Outcome
Application dismissed. Order to show cause discharged. Relief refused.
Legal Topics
Income Tax Assessment, Commissioner's Powers Under Income Tax Assessment Act 1936, Validity of Tax Assessments, Default Assessments, Judicial Review of Administrative Decisions
Taxation Law Administrative Law Income Tax Assessment Commissioner's Powers Under Income Tax Assessment Act 1936 Validity of Tax Assessments Default Assessments Judicial Review of Administrative Decisions

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Parties

Peter Briggs

Prosecutor

Deputy Commissioner of Taxation (W.A.)

First Respondent

Ronald Albert Gill

Second Respondent

Geoffrey Thomas Wiggins

Third Respondent

Peter Robert Knox Peacock

Fourth Respondent

Procedural Posture

Application for Judicial Review (order to Show Cause, Prohibition, Injunction, Declaration) / Final Judgment After Hearing

Legal Issues

  1. 1 Whether the assessments issued by the Commissioner were valid assessments under s. 167 of the Income Tax Assessment Act 1936
  2. 2 Whether the Commissioner is required under s. 167 to estimate both assessable income and allowable deductions or can directly assess taxable income
  3. 3 Whether the assessment process followed was genuine or amounted to an improper exercise of power

Ratio Decidendi

Mr. Gill, as Deputy Commissioner, made a genuine estimation of the Prosecutor's taxable incomes for the relevant years based on available information and his professional experience, in circumstances where the Prosecutor persistently failed to comply with statutory obligations. Although the process was imprecise, it satisfied the requirements of a valid assessment under s. 167 of the Income Tax Assessment Act 1936. The process did not amount to an abuse of power nor was it for an improper purpose. Relief sought was therefore refused.

Court Disposition

Application dismissed. Order to show cause discharged. Relief refused.

Orders

  • Order to show cause discharged.
  • Applications for an injunction and a declaration of right dismissed.