Casley v Commissioner of Taxation [2007] HCATrans 590 (4 October 2007)

Last Updated: 10 October 2007

[2007] HCATrans 590

IN THE HIGH COURT OF AUSTRALIA

Office of the Registry
Perth Nos P27 and P28 of 2006

B e t w e e n -

LEONARD GEORGE CASLEY

Applicant

and

COMMISSIONER OF TAXATION

Respondent

Applications for removal

Publication of reasons and pronouncement of orders

KIRBY J
HEYDON J

TRANSCRIPT OF PROCEEDINGS

AT CANBERRA ON THURSDAY, 4 OCTOBER 2007, AT 9.37 AM

Copyright in the High Court of Australia
HEYDON J: These are applications to remove two sets of proceedings from the Geraldton Magistrates Court to this Court under s 40 of the Judiciary Act 1903 (Cth). Each of the proceedings relate to offences of not filing taxation returns. The applicants contend that they reside in the so-called "Hutt River Province" and that that is not part of Australia and not subject to Australian taxation laws.

The arguments advanced by the applicants are fatuous, frivolous and vexatious. They certainly raise no issue justifying removal under s 40.

There are in the joint application book copies of documents purporting to be notices under s 78B of the Judiciary Act. They have been filed. It is not clear whether they have been served. In view of the completely unarguable nature of the points raised by the applicants, there is no matter of the kind described in s 78B and there is no obstacle to the application being dismissed now.

The application is dismissed.

Pursuant to r 41.11.1 we direct the Registrar to draw up, sign and seal an order dismissing the application.

I publish the disposition signed by Justice Kirby and myself.

AT 9.38 AM THE MATTERS WERE CONCLUDED