Parker v Parker

In the case of Parker v Parker, the applicant sought review of a decision made by the respondent regarding the disallowance of GST input tax credits claimed by the applicant's company, Ivyside Pty Ltd. The primary complaint was not the initial disallowance of the GST credits but the refusal of the respondent to provide an informal review of the decision. The applicant argued that the decision to deny the informal review constituted a breach of natural justice and other grounds under the Administrative Decisions (Judicial Review) Act 1977 (ADJR Act).

The legal issues before the court were whether the decision to disallow the GST credits and the subsequent refusal to provide an informal review were decisions subject to review under the ADJR Act. The court examined whether these decisions met the criteria of a 'decision of an administrative character' as defined by the ADJR Act, specifically focusing on whether they were final, operative, and determinative.

The court reasoned that the decision to disallow the GST credits, although made under statutory authority, did not constitute a final or determinative decision as it did not conclude the matter. Similarly, the refusal to provide an informal review was not a final decision because it did not definitively resolve the applicant's complaint. The court referred to previous cases, such as Bond v R and Century Yuasa Batteries Pty Ltd v Commissioner of Taxation, to emphasize that a decision must be final and conclusive to be reviewable under the ADJR Act.

Ultimately, the court determined that neither the disallowance of the GST credits nor the refusal to provide an informal review were substantive decisions that could be reviewed under the ADJR Act. The court held that these decisions lacked the necessary element of finality and did not constitute a reviewable decision.

In light of this reasoning, the court upheld the respondent's objection to the competency of the claim and dismissed the application. The applicant was ordered to pay the respondent's costs.