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Federal Court judgments

Every Issue

Cite as: December 2010 84(12) LIJ, p.54

Administrative law
Tribunals – jurisdiction of a tribunal to reconsider finding that it has jurisdiction

In Duarte v Australian Maritime Safety Authority [2010] FCAFC 127 (1 October 2010) a Full Court concluded the Administrative Appeals Tribunal (AAT) did not err in deciding that it did not have jurisdiction to determine an application to it (because there was no decision to review) where there had been an earlier decision of the AAT (differently constituted) that there was a decision to review. The Full Court concluded a decision of a tribunal that it had jurisdiction was not conclusive within the tribunal. Appeal dismissed.

Income tax
Whether inchoate tax a “present obligation”

In C of T v H [2010] FCAFC 128 (20 October 2010) a Full Court concluded the obligation to pay income tax in an amount subsequently assessed was a “present legal obligation” for s109Y(2) of the ITAA 1936 (Cth), even though no assessment had been made when the tax was due.



THOMAS HURLEY is a Victorian barrister, ph 9225 7034, email tvhurley@vicbar.com.au. The full version of these judgments can be found at www.austlii.edu.au.

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