Robertson v Deputy Commissioner of Taxation
[2006] WASC 150
ROBERTSON -v- DEPUTY COMMISSIONER OF TAXATION [2006] WASC 150
| SUPREME COURT OF WESTERN AUSTRALIA | Citation No: | [2006] WASC 150 | |
| Case No: | SJA:1083/2005 | 18 JULY 2006 | |
| Coram: | McKECHNIE J | 28/07/06 | |
| 3 | Judgment Part: | 1 of 1 | |
| Result: | Leave to appeal refused | ||
| B | |||
| PDF Version |
| Parties: | ANDREW PETER ROBERTSON DEPUTY COMMISSIONER OF TAXATION |
Catchwords: | Courts and judges Jurisdiction of Magistrates' Court No new principles |
Legislation: | Nil |
Case References: | Nil Nil |
JURISDICTION : SUPREME COURT OF WESTERN AUSTRALIA
- IN CHAMBERS
- Applicant
AND
DEPUTY COMMISSIONER OF TAXATION
Respondent
ON APPEAL FROM:
Jurisdiction : MAGISTRATES COURT OF WESTERN AUSTRALIA
Coram : MAGISTRATE W G TARR
File No : PE 24311 of 2005, PE 24312 of 2005, PE 24313 of 2005, PE 24314 of 2005, PE 24315 of 2005, PE 24316 of 2005, PE 24317 of 2005, PE 24318 of 2005, PE 24319 of 2005, PE 24320 of 2005, PE 24497 of 2005, PE 24498 of 2005, PE 24499 of 2005, PE 24500 of 2005, PE 24501 of 2005
Catchwords:
Courts and judges - Jurisdiction of Magistrates' Court - No new principles
(Page 2)
Legislation:
Nil
Result:
Leave to appeal refused
Category: B
Representation:
Counsel:
Applicant : In person
Respondent : No appearance
Solicitors:
Applicant : In person
Respondent : No appearance
Case(s) referred to in judgment(s):
Nil
Case(s) also cited:
Nil
(Page 3)
1 McKECHNIE J: On 26 July 2005 the applicant was convicted of 15 charges of failing to lodge returns under the Goods and Services Tax Act 1999 (Cth). Prior to the hearing, the applicant presented an affidavit to the Magistrate and at the hearing questioned the jurisdiction of the Court. The Magistrate decided that he had jurisdiction to deal with the matter and proceeded with the hearing duly convicting the applicant.
2 On 15 August 2005 the applicant lodged an appeal notice with voluminous grounds of appeal. However, the essence of the applicant's case is that the Magistrate lacked jurisdiction to hear the complaints.
3 On 10 October 2005 I ordered that the applicant serve notices under the Judiciary Act 1903 (Cth) s 78B and adjourned the matter sine die.
4 On 28 April 2006 the applicant lodged an affidavit of service of the s 78B notices.
5 I directed that the application for leave to appeal be relisted for hearing on 18 July 2006. The applicant filed an affidavit that morning. At the hearing the applicant made it clear that the affidavit contained his submissions and he did not wish to present further oral argument. I reserved my decision.
6 The applicant's submissions, principally based on arguments as to sovereignty, are misconceived. The Magistrates Court Act 2004 (WA) is a valid exercise of the power of the Western Australian Parliament to make laws for the peace, order and good government of the State. The Magistrate was exercising Federal jurisdiction and the Judiciary Act s 39 is a valid law of the Australian Parliament vesting jurisdiction in the Magistrate. The Court had jurisdiction to hear and determine the prosecution and the Magistrate was under a duty to do so. The applicant raises no reasonably arguable ground of appeal and leave to appeal is refused.
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