Stuart, Edward Geoffrey v Maloney, Francis James & Anor [1996] FCA 811

Stuart, Edward Geoffrey v Maloney, Francis James & Anor [1996] FCA 811

Because the appellant's purported objections were not taxation objections within the meaning of s14ZL of the Taxation Administration Act 1953, the Commissioner could not make an objection decision under s14ZY. No decision having been made or able to be made under the Act, s5 of the ADJR Act did not apply and no issue under s6 arose; the appeal was therefore dismissed.

Jurisdiction
Australia
Judgment Date
13 September 1996
Procedural Posture
Appeal From a Judge of the Federal Court Dismissing an Application for an Order of Review Under the Administrative Decisions (judicial Review) Act 1977 / Appeal
Outcome
Appeal dismissed with costs.
Legal Topics
['taxation Objection' 'objection Decision' 'judicial Review Under the ADJR Act' 'notices of Assessment']
['income Tax' 'administrative Law'] ['taxation Objection' 'objection Decision' 'judicial Review Under the ADJR Act' 'notices of Assessment']

Case Brief

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Procedural Posture

Appeal From a Judge of the Federal Court Dismissing an Application for an Order of Review Under the Administrative Decisions (judicial Review) Act 1977 / Appeal

Legal Issues

  1. 1 ["Whether the appellant's purported objections were taxation objections within the meaning of s14ZL of the Taxation Administration Act 1953." 'Whether the Commissioner could make an objection decision under s14ZY of the Taxation Administration Act 1953.' 'Whether there was a decision or conduct reviewable under ss 5 or 6 of the Administrative Decisions (Judicial Review) Act 1977.']

Ratio Decidendi

Because the appellant's purported objections were not taxation objections within the meaning of s14ZL of the Taxation Administration Act 1953, the Commissioner could not make an objection decision under s14ZY. No decision having been made or able to be made under the Act, s5 of the ADJR Act did not apply and no issue under s6 arose; the appeal was therefore dismissed.

Court Disposition

Appeal dismissed with costs.

Orders

  • ['The appeal be dismissed with costs.']