Corlette P.J.C. & anor v Mackenzie R. & ors [1995] FCA 684

Corlette P.J.C. & anor v Mackenzie R. & ors [1995] FCA 684

Section 265 of the Income Tax Assessment Act 1936 (Cth) confers a discretionary power, not a mandatory obligation, on the Taxation Relief Board to grant relief from tax liability; the Board validly exercised its discretion based on the existence of other debts and did not act unreasonably or inflexibly. Extension of time for review of the first decision was properly refused due to unexplained and substantial delay.

Jurisdiction
Australia
Judgment Date
01 September 1995
Procedural Posture
Judicial Review / Final Judgment
Outcome
Application dismissed
Legal Topics
['judicial Review of Administrative Decisions' 'income Tax Liability' 'discretion to Release Taxpayers' 'extension of Time for Judicial Review' 'wednesbury Unreasonableness' 'application of Administrative Policy']
['administrative Law' 'taxation Law'] ['judicial Review of Administrative Decisions' 'income Tax Liability' 'discretion to Release Taxpayers' 'extension of Time for Judicial Review' 'wednesbury Unreasonableness' 'application of Administrative Policy']

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Procedural Posture

Judicial Review / Final Judgment

Legal Issues

  1. 1 ['Whether the Taxation Relief Board had power to grant relief under s 265 Income Tax Assessment Act 1936 (Cth)' 'Whether the power under s 265 is mandatory or discretionary' 'Whether extension of time for review of first decision should be granted' "Whether the Board's decision was unreasonable (Wednesbury unreasonableness)" 'Whether the Board applied an inflexible policy inconsistent with the statute']

Ratio Decidendi

Section 265 of the Income Tax Assessment Act 1936 (Cth) confers a discretionary power, not a mandatory obligation, on the Taxation Relief Board to grant relief from tax liability; the Board validly exercised its discretion based on the existence of other debts and did not act unreasonably or inflexibly. Extension of time for review of the first decision was properly refused due to unexplained and substantial delay.

Court Disposition

Application dismissed

Orders

  • ['The application be dismissed.' "The applicants pay the respondents' costs of the application."]