Glennan v Commissioner of Taxation

Income 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 s 78B(1) is a necessary condition for the further exercise of jurisdiction by the court in question.

Constitution – s 75(v).

Judiciary Act 1903 (Cth) – s 78B.

Taxation Administration Act 1953 (Cth) – Pt IVC.