Perdikaris v Deputy Commissioner of Taxation [2007] FCA 1730

Perdikaris v Deputy Commissioner of Taxation [2007] FCA 1730

The material sought to be advanced by the applicant's affidavit was not before the respondent at the time of decision and is not relevant or admissible on an application for judicial review. Only material before the respondent or relevant to process is admissible. The only admissible parts of the affidavit are the first three paragraphs; the remainder and annexed documents are rejected.

Parties
Applicant: Christopher Perdikaris; Respondent: Deputy Commissioner of Taxation
Jurisdiction
Australia
Judgment Date
24 October 2007
Procedural Posture
Judicial Review Application / Hearing and Interlocutory Ruling on Admissibility of Affidavit Evidence
Outcome
Affidavit of Christopher Perdikaris sworn 22 October 2007 (paragraphs 4 to 14 and schedule A and annexures CP1 to CP5) rejected as inadmissible evidence.
Legal Topics
Income Tax Credits, PAYE Regime, PAYG Regime, Judicial Review of Administrative Decisions, Admissibility of Evidence
Taxation Law Administrative Law Income Tax Credits PAYE Regime PAYG Regime Judicial Review of Administrative Decisions Admissibility of Evidence

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Parties

Christopher Perdikaris

Applicant

Deputy Commissioner of Taxation

Respondent

Procedural Posture

Judicial Review Application / Hearing and Interlocutory Ruling on Admissibility of Affidavit Evidence

Legal Issues

  1. 1 Is the affidavit of Christopher Perdikaris sworn 22 October 2007 admissible evidence in judicial review proceedings?
  2. 2 Was the respondent required to credit the applicant's claimed PAYE/PAYG credits for the relevant income years?
  3. 3 What material is relevant and admissible in an application for judicial review under the Administrative Decisions (Judicial Review) Act 1977 (Cth)?

Ratio Decidendi

The material sought to be advanced by the applicant's affidavit was not before the respondent at the time of decision and is not relevant or admissible on an application for judicial review. Only material before the respondent or relevant to process is admissible. The only admissible parts of the affidavit are the first three paragraphs; the remainder and annexed documents are rejected.

Court Disposition

Affidavit of Christopher Perdikaris sworn 22 October 2007 (paragraphs 4 to 14 and schedule A and annexures CP1 to CP5) rejected as inadmissible evidence.

Orders

  • Rejects paragraphs 4 to 14 inclusive and schedule A to the affidavit of Christopher Perdikaris sworn 22 October 2007, and the documents which are annexures CP1 to CP5 to that affidavit.