Australian Administrative Law
Seeking Reasons for an Administrative Decision
SOUTHERN FARMERS GROUP LTD
Level 6, Juvenile House, 12 Independent Street, Adelaide
Facsimile: 323-7-895
The Honorable Mr. David Goren
DEPUTY COMMISSIONER OF TAXATION (SA)
Travel House
Income Tax Assessment Act 1936 s 263
Dear Mr. Goren,
Request for Statement of Reasons
We file this application on behalf of Southern Farmers Group Limited. We request for a written statement of material facts, evidence and reasons under section 263 of the Income Tax Assessment Act 1936 setting out the findings on material questions of fact, referring to the evidence and other material on which those findings were based and giving the reasons for the decision (Australian Conservation Foundation Incorporated v Commonwealth 1980).
Decision
My client has complained against four decisions made by the deputy of commissioner of taxation. In respect of the first three decisions (relating to access to premises) southern farmers group claims, in respect of each, that they were not authorized by s 263(1) of the ITA Act; it also claimed that it was an improper exercise of power, first because it was exercised for an inappropriate purpose, secondly because irrelevant considerations had been taken into account and finally because each of those three decisions involved an error of law (John & Creyke, 2009). These issues were not argued in the current proceedings and will not be argued if the respondents' objection to the competency of the application is upheld. Nevertheless, it is of interest to note that after judgment was reserved in this matter, the judgment of the Full Court in (Industrial Equity Ltd. v DCT (NSW) 1989) was published on 11 December 1989 in which similar arguments by a taxpayer were rejected.
The fourth challenged decision was the alleged decision by the respondents to invoke the provisions of para (e) of Sch 1 of the Judicial Review Act. I am satisfied that if any decision is made, the first such decision should made sometime prior to 18 or, at least, 20 December 1989.
If you do not comply with these provisions within the set time limits then we may apply to the court on behalf of Southern Farmers Group Ltd. For an order to compel the supply of the reasons.
Yours faithfully,
Jessica Benders
On behalf of Southern Farmers Group Ltd.
Principal Solicitor
Taxpayers and Auditors Defenders (TAD) Inc.
Case citation: 92 ALR/SOUTHERN FARMERS GROUP LTD v DEPUTY COMMISSIONER OF TAXATION (SA) and OTHERS - 92 ALR 317-22 December 1989.
Reflection and Review
During my career as a professional sportsperson, I understood that being a professional required persistence; committing to the chosen pathway and maintaining that direction no matter the outcomes and obstacles likely to be encountered. By enduring in the face of adversity and inculcating patience, achievement of my goals has been possible despite the difficulties I have been facing. Additionally, I realized that persistence is able to keep me on track to reach my goals whenever adversity tried to pull me down from realizing my dreams. Moreover, confidence; believing even when obstacles are present and having a firm belief in my abilities are a major driving factor in my career development. Since I always believe in whatever I do, I have made significant progress in my activities. The other necessity is integrity; working under a value system in all professional matters and having and living by a code of sound moral principles. By upholding strong morals, my fellows accord me due respect and working with other individuals has become quite easier. This has helped me maintain my focus in my sporting ventures and remain truthful in achieving my dreams.
I had to change the original work which outlines that, "During my career as a professional sportsperson, I understood that being a professional required persistence (to commit to a pathway and maintain that direction), confidence (to believe even when obstacles presented), and integrity (to work under a value system in all professional matters)." The original work is brief and to the point making it more precise; strength of the original response. The briefness brings about clarity to the reader; the information in the original response is easier to understand and ad unto. The major weakness of the original response is that it does not elaborate the effects of the three principles of success leaving the reader with a notion that the text is incomplete thus requiring additional information. This makes the reader guessing what the writer meant with the response given. According to Jenkin (2011), in the first year of any business venture, an entrepreneur will make mistakes like anyone starting a new venture. He concludes that there are so many valuable pieces of wisdom to learn...
Our semester plans gives you unlimited, unrestricted access to our entire library of resources —writing tools, guides, example essays, tutorials, class notes, and more.
Get Started Now