Sharp, J. R. & Anor v Taxation, Deputy Comm. & Ors [1988] FCA 66

JUDGMENT No. (ob, 1 CB

CATCHWORDS

Income Tax - Commissioner seeks access to fax records pursuant to

3.263 Income Tax Assessment Act 1936 - whether conduct is for a legitimate statutory purpose - claim for interim relief - whether

evidence discloses a serious question to be tried.

JEFFREY RALPH SHARP & ANOR. v. THE DEPUTY COMMISSIONER OF TAXATION FOR THE COMMONWEALTH OF AUSTRALIA & ORS.

No. G 263 of 1988

Beaumont J Sydney 7 March 1988

IN_THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY GENERAL DIVISION

BETWEEN :

CORAM: BEAUMONT J PLACE: SYDNEY DATE: 7 MARCH 1988

No. G263 of 1988

JEFFREY RALPH SHARP First Applicant

GREENWOODS & FREEHILLS PTY. LIMITED

Second Applicant

THE DEPUTY COMMISSIONER OF TAXATION FOR THE COMMONWEALTH OF AUSTRALIA

First Respondent ROBERT FITTON

Second Respondent PETER HASSARANT Third Respondent MALCOLM RILEN

Fourth Respondent

MINUTES OF ORDER

THE COURT ORDERS THAT:

1. The application for interim relief be refused.

2. The costs of that application be the respondents'

costs in the proceedings.

Note:

Note that the applicants renew, up to noon on 9 March 1988, their existing undertakings to the Court.

Direct that exhibit "A" be handed out to the respondents' solicitors at noon on 9 March 1988.

Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY No. G263 of 1988

GENERAL DIVISION

BETWEEN

oo

JEFFREY RALPH SHARP First Applicant

GREENWOODS & FREEHILLS PTY. LIMITED

Second Applicant

AND: THE DEPUTY COMMISSIONER OF TAXATION FOR THE COMMONWEALTH OF AUSTRALIA First Respondent ROBERT FITTON Second Respondent

PETER HASSARANT Third Respondent MALCOLM RILEN

Fourth Respondent

CORAM: BEAUMONT J PLACE: SYDNEY DATE: 7 MARCH 1988

REASONS FOR JUDGMENT APPLICATION FOR INTERLOCUTORY RELIEF The first applicant, Mr. J.R. Sharp, is a chartered accountant practising his profession as a chartered accountant as a director of the second applicant, Greenwood & Freehills Pty.