Corlette, Philip John Christian & Anor v Mackenzie, Russell [1996] FCA 423
The Board under s 265 of the Income Tax Assessment Act 1936 retains discretion to deny release from unpaid income tax even where hardship is established. The decision to deny relief was not unreasonable in the sense described in the Wednesbury case because the Board's process and conclusion were rational and within statutory limits.
- Jurisdiction
- Australia
- Judgment Date
- 17 May 1996
- Procedural Posture
- Appeal / On Appeal From a Single Judge of the Federal Court of Australia
- Outcome
- Appeal dismissed
- Legal Topics
- ['income Tax Liability' 'release From Unpaid Tax' 'discretion of Relief Boards' 'judicial Review' 'unreasonableness in Administrative Decisions']
Case Brief
Summary, issues, holding and outcome
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Procedural Posture
Appeal / On Appeal From a Single Judge of the Federal Court of Australia
Legal Issues
- 1 ['Whether the Board had a discretion not to grant release from liability for unpaid tax under s 265 of the Income Tax Assessment Act 1936' "Whether the Board's decision to refuse release was unreasonable in the Wednesbury sense"]
Ratio Decidendi
The Board under s 265 of the Income Tax Assessment Act 1936 retains discretion to deny release from unpaid income tax even where hardship is established. The decision to deny relief was not unreasonable in the sense described in the Wednesbury case because the Board's process and conclusion were rational and within statutory limits.
Court Disposition
Appeal dismissed
Orders
- ['Appeal dismissed' "Appellants to pay the respondents' costs of the appeal"]
Full Case Text
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