Deputy Commissioner of Taxation v Richard Walter Pty Ltd

The Deputy Commissioner of Taxation (the Commissioner) and Richard Walter Pty Ltd (the taxpayer) appeared before the High Court of Australia concerning a summons for directions regarding a case stated. The dispute centred on the inclusion of a second question in the case stated, which the taxpayer wished to have considered by the Full Court.

The legal issue before the High Court was whether a question proposed by the taxpayer, asking if the Richard Walter assessments were notices of assessment for the purposes of section 177 of the *Income Tax Assessment Act*, should be included in the case stated. The Commissioner objected to its inclusion, arguing that it did not arise from the order for removal made by the Court in October of the previous year and that it depended on findings of fact that should be determined at a lower level.

The Commissioner's argument was that the matters removed to the High Court were solely the proceedings on a notice of motion filed in the Federal Court. This notice of motion sought to prevent the Federal Court from treating the notices of assessment as invalid. The Commissioner relied on section 177 of the *Income Tax Assessment Act* and the decision in *Bloemen's case*, asserting that upon production of documents under that section, the Federal Court lacked jurisdiction to inquire into the due making of the assessments. The Commissioner contended that the taxpayer's proposed question was therefore outside the scope of the removed proceedings.