Meredith v Commissioner of Taxation of the Commonwealth of Australia [2001] FCA 1135

Meredith v Commissioner of Taxation of the Commonwealth of Australia [2001] FCA 1135

The first and fourth alleged decisions were merely formations of opinion or intention that a determination should be made or that assessments should be amended, were not made under any enactment, and were not susceptible to being quashed or set aside under s 39B. The second and third alleged decisions were s 177F determinations, but they formed part of the process of making or leading up to amended assessments and were excluded from ADJR Act review by paragraph (e) of Schedule 1. Because the amended assessments had been produced, s 177 of the Income Tax Assessment Act 1936 precluded the s 39B challenge to those determinations in the absence of any pleaded bad faith.

Jurisdiction
Australia
Judgment Date
16 August 2001
Procedural Posture
Representative Proceeding for Judicial Review Under Part IVA of the Federal Court of Australia Act 1976, Seeking Relief Under the Administrative Decisions (judicial Review) Act 1977 (cth) and Alternatively S 39 B of the Judiciary Act 1903 (cth) / Reasons for Judgment on Objection to Competency and Application for Summary Dismissal
Outcome
Application dismissed.
Legal Topics
['judicial Review of Taxation Decisions' 'part IVA Determinations' 'adjr Act Jurisdiction' 'schedule 1(e) Exclusion' 'section 39 B Judiciary Act Relief' 'conclusive Evidence Effect of Notices of Assessment']
['administrative Law' 'taxation'] ['judicial Review of Taxation Decisions' 'part IVA Determinations' 'adjr Act Jurisdiction' 'schedule 1(e) Exclusion' 'section 39 B Judiciary Act Relief' 'conclusive Evidence Effect of Notices of Assessment']

Case Brief

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Procedural Posture

Representative Proceeding for Judicial Review Under Part IVA of the Federal Court of Australia Act 1976, Seeking Relief Under the Administrative Decisions (judicial Review) Act 1977 (cth) and Alternatively S 39 B of the Judiciary Act 1903 (cth) / Reasons for Judgment on Objection to Competency and Application for Summary Dismissal

Legal Issues

  1. 1 ['Whether the alleged decisions were decisions to which the Administrative Decisions (Judicial Review) Act 1977 (Cth) applies' 'Whether the first and fourth alleged decisions were made under an enactment' 'Whether determinations under s 177F of the Income Tax Assessment Act 1936 fell within paragraph (e) of Schedule 1 to the ADJR Act' 'Whether decisions leading up to amended assessments are excluded from ADJR Act review' 'Whether production of amended assessments under s 177 of the Income Tax Assessment Act 1936 precluded relief under s 39B of the Judiciary Act 1903 (Cth)']

Ratio Decidendi

The first and fourth alleged decisions were merely formations of opinion or intention that a determination should be made or that assessments should be amended, were not made under any enactment, and were not susceptible to being quashed or set aside under s 39B. The second and third alleged decisions were s 177F determinations, but they formed part of the process of making or leading up to amended assessments and were excluded from ADJR Act review by paragraph (e) of Schedule 1. Because the amended assessments had been produced, s 177 of the Income Tax Assessment Act 1936 precluded the s 39B challenge to those determinations in the absence of any pleaded bad faith.

Court Disposition

Application dismissed.

Orders

  • ['The application is dismissed.' "The applicant is to pay the respondents' costs of the application."]