Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Binetter v Deputy Commissioner of Taxation [2012] FCAFC 126 Citation: Binetter v Deputy Commissioner of Taxation [2012] FCAFC 126
Appeal from: Binetter v Deputy Commissioner of Taxation (No 3) [2012] FCA 704
Parties: MARGARET BINETTER v DEPUTY COMMISSIONER OF TAXATION
File number: NSD 1003 of 2012
Judges: EDMONDS, PERRAM AND JAGOT JJ
Date of judgment: 6 September 2012
Catchwords: TAXATION – notice to furnish information and produce documents issued under s 264(1)(a) of the Income Tax Assessment Act 1936 (Cth) – whether s 264 notice abrogates self-incrimination privilege – whether assertion in covering letter that self-incrimination privilege abrogated renders notice misleading and thereby invalid – whether, by virtue of foreseeable Part IVC Taxation Administration Act 1953 (Cth) proceedings, improper purpose may be inferred from Commissioner's decision to issue notice Held: (1) earlier Full Court authority not clearly or plainly wrong and should be followed; in any event, no declaratory relief available when no claim for self-incrimination privilege made; (2) covering letter did not render notice misleading; (3) no improper purpose made out. Appeal dismissed.
Legislation: Income Tax Assessment Act 1936 (Cth) s 264 Taxation Administration Act 1953 (Cth) ss 8C, 8D, Pt IVC, Sch 1 Criminal Code Act 1995 (Cth) s 6.2 Acts Interpretation Act 1901 (Cth) s 34(1) Trade Practices Act 1974 (Cth) Income Tax Assessment Act 1997 (Cth)
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