Durston, Raymond Brian v Deputy Commissioner of Taxation [1986] FCA 674

Durston, Raymond Brian v Deputy Commissioner of Taxation [1986] FCA 674

There was only one valid objection per assessment. The written notice of the Commissioner's decision was validly served in accordance with s.186 and Regulation 29 at the address recorded in the Commissioner's records. Accordingly, the statutory period for instituting an appeal or reference expired, and no appeal or reference could now be instituted.

Jurisdiction
Australia
Judgment Date
04 March 1986
Procedural Posture
Bankruptcy / Trial of Preliminary Issues on Whether Appeal or Reference Instituted Under S.187 Income Tax Assessment Act 1936
Outcome
Issues determined in the negative; no appeal or reference could now be instituted pursuant to s.187 Income Tax Assessment Act 1936.
Legal Topics
["creditor's Petition" 'service of Notice' 'income Tax Assessments' 'objection to Assessment' 'appeal Rights Under Income Tax Assessment Act']
['bankruptcy' 'taxation Law'] ["creditor's Petition" 'service of Notice' 'income Tax Assessments' 'objection to Assessment' 'appeal Rights Under Income Tax Assessment Act']

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Procedural Posture

Bankruptcy / Trial of Preliminary Issues on Whether Appeal or Reference Instituted Under S.187 Income Tax Assessment Act 1936

Legal Issues

  1. 1 ['Whether a reference or appeal has been or could now be instituted under s.187 of the Income Tax Assessment Act 1936 in relation to the disputed income tax assessments' "Whether proper notice of the Commissioner's decision on objection was served in accordance with the Act and Regulations"]

Ratio Decidendi

There was only one valid objection per assessment. The written notice of the Commissioner's decision was validly served in accordance with s.186 and Regulation 29 at the address recorded in the Commissioner's records. Accordingly, the statutory period for instituting an appeal or reference expired, and no appeal or reference could now be instituted.

Court Disposition

Issues determined in the negative; no appeal or reference could now be instituted pursuant to s.187 Income Tax Assessment Act 1936.

Orders

  • ["Declaration to be made that no appeal or reference in respect of the Commissioner's decision has been instituted, and that no appeal or reference could now be instituted." 'Petitioner to bring in minutes of declaratory orders.' 'Further hearing of the petition adjourned to a date to be fixed.']