Re Carmody; Ex parte Glennan

Constitutional law (Cth) – "Matter" - Divisibility of - Appeal from Administrative Appeals Tribunal to Federal Court - Whether can be restricted to point of law - Whether Court has duty to determine entire matter.

Constitutional law (Cth) – Jurisdiction of Federal Court - Jurisdiction subject to exclusion by other Acts.

Income tax – Practice and procedure - Appeal to Full Court of Federal Court - Whether without jurisdiction - Alternative proceedings involving review by Administrative Appeals Tribunal and appeal to Federal Court - Applicable provisions governing Federal Court in each case.

Income tax – Public Tax Ruling - Duty imposed on Commissioner to abide by Ruling - Whether bound by duty where contradictory order of Federal Court - Whether mandamus available.

High Court – Constitutional writs - Applications for orders nisi for prohibition and mandamus and other relief - Test to be applied - Whether applicant has demonstrated reasonably arguable case.

Administrative law – Administrative Appeals Tribunal - Whether constitutionally permissible to restrict appeal to Federal Court to point of law.

Constitution – s 75(v).

Administrative Appeals Tribunal Act 1976 (Cth) – ss 43, 44.

Federal Court of Australia Act 1976 (Cth) – s 24.

Income Tax Assessment Act 1936 (Cth) – ss 25(1), 25A(1), 170BA.

Taxation Administration Act 1953 (Cth) – ss 14ZZ, 14ZZA, 14ZZL, 14ZZQ.

Federal Court Rules – O 52, r 15, O 52, r 10, O 53, r 2.

High Court Rules – O 55, r 2.