Commissioner of Taxation v Futuris Corporation Ltd

Because s 175 of the Income Tax Assessment Act 1936 (Cth) provides that non-compliance with the Act does not affect the validity of an assessment, an assessment is not vitiated by errors of fact or law in the assessment process; it is amenable to judicial review for jurisdictional error only where there is conscious maladministration (deliberate or recidivist failure to administer the law) or where the document is not an 'assessment' at all.