Sheppard v Commissioner of Taxation

[2004] HCATrans 60

[2004] HCATrans 060

IN THE HIGH COURT OF AUSTRALIA

Registry  No C2 of 2003

B e t w e e n -

JASON EDWIN SHEPPARD

Applicant

and

COMMISSIONER OF TAXATION

Respondent

Application for special leave to appeal

KIRBY J
HAYNE J

TRANSCRIPT OF PROCEEDINGS

AT CANBERRA ON FRIDAY, 12 MARCH 2004, AT 1.11 PM

Copyright in the High Court of Australia

MR J.E. SHEPPARD appeared in person.

MR J. WHITE:   May it please the Court, I appear for the respondent.   (instructed by Commonwealth Director of Public Prosecutions)

KIRBY J:   Well, what do you have to say Mr Sheppard?  We have your written submissions.

MR SHEPPARD:   Your Honours, I have nothing further to say, excepting what is in my submissions – in my affidavit, sorry, dated 9 March.

KIRBY J:   Did you serve this affidavit on the Commissioner?

MR SHEPPARD:   Yes, your Honour.

KIRBY J:   Have you received this document, Mr White?

MR WHITE:   Yes, we have, your Honour.

KIRBY J:   What is your submission as to what the Court should do with the affidavit?

MR WHITE:   Well, it contains no matters of evidence, your Honour, and we would submit there is nothing to be received by the Court in relation to the matter.

KIRBY J:   Yes.  Your answer to the demand in paragraph 3(a) and (b) for instruments creating the Australian Taxation Office, what is your answer to that demand?

MR WHITE:   Your Honour, we have not ‑ ‑ ‑

KIRBY J:   Are we entitled to take judicial notice of the establishment of the Australian Taxation Office?

MR WHITE:   Yes, that is our submission.  That is our position as outlined in the written submissions.  The real issue is not so much as the Australian Taxation Office as the office of the Commissioner of Taxation, which is established under the Taxation Administration Act.  The staff of the office is also provided for under that Act.  That is something of which your Honours will take judicial notice of and that is all that is required to dispose of this matter, in our submission.

KIRBY J:   Yes.  Well, we have read your affidavit, Mr Sheppard, and we are prepared to take judicial notice of the existence of the Australian

Taxation Office by law established and the passage of the Australia Act and the earlier change to the Royal Style and Titles Act which changed the title of Her Majesty the Queen as Queen of Australia and, in any case, the position of the Australian Taxation Office is irrelevant to the proceedings as the first respondent named is the Commissioner of Taxation, not the Australian Taxation Office.  Therefore, whilst noting your affidavit, we see nothing in that that changes the position.  You have time now, if you wish to use it, to elaborate the written submissions that you have put before us, although it is proper to say that submissions of a similar kind have been considered on a number of occasions and have been rejected by the Court.  Do you wish to say anything further in elaboration of the written submissions?

MR SHEPPARD:   I have nothing further to say, your Honours, except what I have in my affidavit.

KIRBY J:   Thank you.  The order of the Court and the reasons for that order will be given by Justice Hayne.

HAYNE J:   The Court has repeatedly held that contentions of the kind which the applicant seeks to make in this matter are without foundation:  see Joose v Australian Securities and Investment Commission (1998) 73 ALJR 232, 159 ALR 260; Helljay Investments Pty Ltd v Commissioner of Taxation (1999) 74 ALJR 68, 166 ALR 302; McKewins Hairdressing and Beauty Suppliers Pty Ltd v Deputy Commissioner of Taxation (2000) 171 ALR 335; Greer v Deputy Commissioner of Taxation unreported High Court of Australia 26 April 2000. 

The application for special leave to appeal is frivolous and vexatious.  It is dismissed.  There being no application for any special orders as to costs, the order is application dismissed with costs.

AT 1.17 PM THE MATTER WAS CONCLUDED