Kellas, John Gordon v Commissioner of Taxation

[1998] FCA 844

IN THE FEDERAL COURT OF AUSTRALIA
QUEENSLAND DISTRICT REGISTRY	QG 101 of 1996

BETWEEN:	JOHN GORDON KELLAS APPLICANT
AND:	COMMISSIONER OF TAXATION RESPONDENT

JUDGE:	DRUMMOND J
DATE OF ORDER:	26 JUNE 1998
WHERE MADE:	BRISBANE

THE COURT ORDERS THAT:

1. The appeal be dismissed.

Note:Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA
QUEENSLAND DISTRICT REGISTRY	QG 101 of 1996

BETWEEN:	JOHN GORDON KELLAS APPLICANT
AND:	COMMISSIONER OF TAXATION RESPONDENT

JUDGE:	DRUMMOND J
DATE:	26 JUNE 1998
PLACE:	BRISBANE

REASONS FOR JUDGMENT

This is an appeal by Mr Kellas under s 44 the Administrative Appeals Tribunal Act 1975 (Cth) against a decision of Mr Beddoe, Senior Member of the Tribunal. The point that brought the matter up before the Tribunal arose out of the Commissioner’s assessment to income tax of Mr Kellas for the 1994 year. He received, in respect of that year of income, imputation credits of $19,057. However, the tax assessed on his taxable income for that year was only $3,843 and the only benefit Mr Kellas received in respect of the imputation credits was an amount equivalent to the tax he had to pay for that year.

His real complaint is that the law is an unfair law and should be remedied.  He has not identified any error of law in the reasoning of the Tribunal Member and it is only such errors of law that this Court has power to correct.  I have read Mr Beddoe’s decision and I can find no error of law in it.  Essentially for the reasons given by Mr Beddoe, I dismiss the appeal.

I certify that this page is a true copy of the Reasons for Judgment herein of the Honourable Justice Drummond.

Associate:
Dated:            26 June 1998