Inglis, Kathleen Isobel v Carmody, Michael, Commissioner of Taxation & Anor [1998] FCA 454

Inglis, Kathleen Isobel v Carmody, Michael, Commissioner of Taxation & Anor [1998] FCA 454

The only relevant administrative decisions under an enactment challenged in the application were the purported decisions made for the purposes of s 80 of the Sales Tax Assessment Act 1992 (Cth). The cancellation decision had been lawfully rescinded after the applicant's correspondence was treated as an objection and allowed in full, and the associated conclusion that she did not satisfy a registration ground was acknowledged to have been without foundation because the relied-upon review had not occurred. There was therefore no subsisting reviewable decision that the Court could or should review, and any order would be futile; the application was clearly untenable and had to be dismissed...

Jurisdiction
Australia
Judgment Date
06 May 1998
Procedural Posture
Application for an Order of Review Under the Administrative Decisions (judicial Review) Act 1977 (cth) / Respondents' Motion to Dismiss the Application Under O 20 R 2 of the Federal Court Rules
Outcome
Application dismissed.
Legal Topics
['judicial Review Under the ADJR Act' 'sales Tax Registration Cancellation' 'summary Dismissal' 'futility and Abuse of Process' 'part IVC Taxation Objections']
['administrative Law' 'taxation' 'federal Court Procedure'] ['judicial Review Under the ADJR Act' 'sales Tax Registration Cancellation' 'summary Dismissal' 'futility and Abuse of Process' 'part IVC Taxation Objections']

Case Brief

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Procedural Posture

Application for an Order of Review Under the Administrative Decisions (judicial Review) Act 1977 (cth) / Respondents' Motion to Dismiss the Application Under O 20 R 2 of the Federal Court Rules

Legal Issues

  1. 1 ['Whether the application disclosed a reasonable cause of action or was clearly untenable, futile or an abuse of process under O 20 r 2 of the Federal Court Rules.' "Whether the purported cancellation of the applicant's sales tax registration and the associated conclusion that she did not satisfy a registration ground remained reviewable under the ADJR Act after the objection was allowed in full." 'Whether any other challenged conduct or decisions were decisions of an administrative character made under an enactment, or conduct for the purpose of making such decisions, capable of review under the ADJR Act.']

Ratio Decidendi

The only relevant administrative decisions under an enactment challenged in the application were the purported decisions made for the purposes of s 80 of the Sales Tax Assessment Act 1992 (Cth). The cancellation decision had been lawfully rescinded after the applicant's correspondence was treated as an objection and allowed in full, and the associated conclusion that she did not satisfy a registration ground was acknowledged to have been without foundation because the relied-upon review had not occurred. There was therefore no subsisting reviewable decision that the Court could or should review, and any order would be futile; the application was clearly untenable and had to be dismissed...

Court Disposition

Application dismissed.

Orders

  • ['The application be dismissed.']