Skyring v Deputy Commissioner of Taxation; Skyring v Australian and New Zealand Banking Group Limited

The proceedings involved Mr A.G. Skyring appearing in person, the Deputy Commissioner of Taxation represented by Mr D.J. McGill, and the Australian and New Zealand Banking Group Limited (ANZ Bank) represented by Mr D. O'Donnell. Mr Skyring sought to have two matters, one concerning the Deputy Commissioner of Taxation and another concerning the ANZ Bank, removed to the High Court. The core of the dispute revolved around Mr Skyring's desire for the High Court to consider and uphold declarations he had previously sought.

The legal issues before the Court were whether it should take on board Mr Skyring's matters and make a determination on the declarations he sought. Specifically, the Court needed to ascertain the stage of the proceedings and whether Mr Skyring had demonstrated an arguable point that warranted the High Court's intervention. The Court also considered whether the matters were pending and, in the case of the tax matter, whether it was at the stage of an appeal to the Full Court from a judgment of Mr Justice Macrossan.

The Court, comprising Mason CJ and Wilson J, indicated that it would not make a declaration on the substance of the matters at that stage. Instead, the focus was on whether Mr Skyring had presented an arguable case that justified the High Court taking the matters on. Mr Skyring had submitted an outline of his argument, which the Court had received and reviewed. The Court clarified that for the matters to be considered, they needed to be pending, and in the tax case, it was confirmed to be at the stage of an appeal from Mr Justice Macrossan's judgment. The ANZ matter was described as being tied into the tax case.