Administrative law – Judicial review - Standing - Legislation providing review process - Under legislation application for review may be made by a "person who is affected by a reviewable decision" - Whether applicant is such a person is to be determined by construction of the legislation not by general considerations respecting "standing".
Administrative law – Judicial review - Reviewable decision - Legislation establishing tax incentive scheme by issue of tax certificates in respect of "infrastructure borrowings" - Issue of tax certificate - Whether application for review may be brought in respect of a decision to issue a tax certificate.
Words and phrases – "reviewable decision", "person who is affected by a reviewable decision".
Development Allowance Authority Act 1992 (Cth) – ss 93A-93ZG, 93AA, 119, 120.
Administrative Appeals Tribunal Act 1975 (Cth) – ss 25, 27.
Income Tax Assessment Act 1936 (Cth) – ss 159GZZZZD-159GZZZZH.
Melbourne City Link Act 1995 (Vic).
Judgment date
Case number
M90/2000
Before
Gleeson CJ, Gaudron, Gummow, Kirby, Hayne, Callinan JJ
Catchwords