Fisher v Deputy Commissioner of Taxation [2024] FCA 1364

Fisher v Deputy Commissioner of Taxation [2024] FCA 1364

Given the existence and exercise of objection rights under Part IVC of the Taxation Administration Act 1953 (Cth), and the principle that the jurisdiction conferred by s 39B of the Judiciary Act 1903 (Cth) is discretionary and not to be exercised where a more convenient and satisfactory remedy exists, the application should be dismissed.

Parties
Applicant: Mr Brian Fisher; First Respondent: Deputy Commissioner of Taxation; Second Respondent: Deputy Commissioner of the Australian Business Register
Jurisdiction
Australia
Judgment Date
25 November 2024
Procedural Posture
Judicial Review Application / Final Hearing and Judgment
Outcome
Application dismissed
Legal Topics
Australian Business Number Cancellation, Goods and Services Tax Registration Cancellation, Judicial Review, Indemnity Costs, Jurisdiction of the Federal Court Under S 39 B
Taxation Law Administrative Law Australian Business Number Cancellation Goods and Services Tax Registration Cancellation Judicial Review Indemnity Costs Jurisdiction of the Federal Court Under S 39 B

Case Brief

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Parties

Mr Brian Fisher

Applicant

Deputy Commissioner of Taxation

First Respondent

Deputy Commissioner of the Australian Business Register

Second Respondent

Procedural Posture

Judicial Review Application / Final Hearing and Judgment

Legal Issues

  1. 1 Whether the applicant is entitled to declaratory, injunctive and interlocutory relief in light of available merits review under Part IVC of the Taxation Administration Act 1953 (Cth)
  2. 2 Whether the applicant is carrying on an enterprise for GST and ABN purposes
  3. 3 Whether costs should be awarded on the indemnity basis

Ratio Decidendi

Given the existence and exercise of objection rights under Part IVC of the Taxation Administration Act 1953 (Cth), and the principle that the jurisdiction conferred by s 39B of the Judiciary Act 1903 (Cth) is discretionary and not to be exercised where a more convenient and satisfactory remedy exists, the application should be dismissed.

Court Disposition

Application dismissed

Orders

  • The amended originating application filed on 30 August 2024 be dismissed.
  • The applicant pay the respondents' costs on the ordinary basis up to and including 4 October 2024 and thereafter on the indemnity basis.