Glennan v Commissioner of Taxation

HIGH COURT OF AUSTRALIAGUMMOW, HAYNE AND CALLINAN JJMICHAEL JOHN GLENNAN  APPELLANTANDCOMMISSIONER OF TAXATION  RESPONDENTGlennan v Commissioner of Taxation[2003] HCA 3117 June 2003S195/2002ORDER1.Notices of Motion respectively dated 5 May 2003 and 22 May 2003 dismissed with costs.2.        Appeal dismissed with costs.On appeal from the High Court of AustraliaRepresentation:J D Harris SC for the appellant (instructed by Higgins Solicitors)D B McGovern SC with A J O'Brien for the respondent (instructed by Australian Government Solicitor)Notice:  This copy of the Court's Reasons for Judgment is subject to formal revision prior to publication in the Commonwealth Law Reports.CATCHWORDSGlennan v Commissioner of TaxationIncome taxation – Assessment – Objection and appeal – Review process established by Pt IVC, Taxation Administration Act 1953 (Cth) – Whether covering cl 5 of the Constitution empowers appellant to seek collateral relief pursuant to s 75(v) of the Constitution in respect of an assessment by the Commissioner of Taxation – Whether existence of avenue of appeal to High Court is relevant to the exercise of discretion in granting relief pursuant to s 75(v) of the Constitution.Income taxation – Assessable income – Taxation Determination – Whether alleged failure by Commissioner of Taxation to bring relevant Taxation Determination to the attention of the appellant and the Administrative Appeals Tribunal ("AAT") amounts to "equitable fraud" – Whether Commissioner's conduct, in alleged contravention of s 14ZZF(1)(a)(v) of the Taxation Administration Act 1953 (Cth), gives rise to jurisdictional error by AAT.Practice and procedure – Federal jurisdiction – s 78B, Judiciary Act 1903 (Cth) – Whether compliance with...