Forsyth v Deputy Commissioner of Taxation

Courts and judges – Federal jurisdiction in State courts - Whether s 39(2) of the Judiciary Act 1903 (Cth) conferred jurisdiction on the District Court of New South Wales to hear and determine an action to recover a penalty under the Income Tax Assessment Act 1936 (Cth).

Federal jurisdiction in State courts – Limitations on the jurisdiction of State courts - Whether s 44(1)(a) of the District Court Act 1973 (NSW) was a limit on the jurisdiction of the District Court of New South Wales within the meaning of the Judiciary Act 1903 (Cth).

Federal jurisdiction in State courts – Statutory interpretation - s 44(1)(a) of the District Court Act 1973 (NSW) gave the District Court of New South Wales jurisdiction to hear and dispose of certain classes of actions - Whether s 44(1)(a) should be given an ambulatory or fixed time construction.

Statutory interpretation – Subsequent regulatory change - s 44(1)(a) of the District Court Act 1973 (NSW) defined the jurisdiction of the District Court of New South Wales by reference to the allocation of work between the Divisions of the Supreme Court of New South Wales - Whether a subsequent reallocation of work between the Divisions of the Supreme Court of New South Wales alters the jurisdiction of the District Court of New South Wales.

Words and phrases – "ambulatory", "amount payable", "court of competent jurisdiction", "penalty".

Income Tax Assessment Act 1936 (Cth) – Pt VI, Div 9, subdiv B Pt VI, Div 2.

Judiciary Act 1903 (Cth) – s 39(2).

Taxation Laws Amendment Act (No 3) 1998 (Cth).

Courts Legislation Further Amendment Act 1998 (NSW).

District Court Act 1973 (NSW) – s 44(1).