Palmer v No Respondent

Palmer sought judicial review of a decision to tax his income in excess of $2 million. The Federal Court dismissed his application and refused leave to appeal the decision. The legal issue before the court was whether the Federal Court's refusal to accept Palmer's application for judicial review constituted an abuse of process. The court was also required to decide whether Palmer's application for leave to appeal the Federal Court's decision had any prospect of success.

The court found that Palmer's proposed judicial review proceeding constituted an abuse of process. The court found that the proposed proceeding was not a genuine attempt to challenge the validity of the decision to tax Palmer's income but rather a pseudo-legal gibberish and mumbo jumbo. The court found that Palmer's application for leave to appeal the Federal Court's decision had no prospect of success and was totally without merit. The court found that Palmer's application for leave to appeal was an abuse of process and an unnecessary expense to the court.

Palmer's application for leave to appeal was refused. The court ordered Palmer to pay the costs of the proceeding.