Sharp, J.R. v. The Commissioner of Taxation for the Commonwealth of Australia & Ors [1988] FCA 134

VUDGMENT, No. AS. /. S38...

CATCHWORDS

INTERLOCUTORY RELIEF - whether serious question to be tried — principles upon appeal.

INCOME TAX - Income Tax Assessment Act 1936 (C'th) s.263 - whether exercise of power under s.263 bona fide -— whether

access to the records of all facsimile transmissions of a taxation adviser "excessive" -— question not decided - authority in writing for officers of the Commissioner to exercise powers under s.263 - authority to be "signed by the Commissioner" - whether the signature on the authority must be signed with the Commissioner's name - whether a Deputy Commissioner may sign

own name - Taxation Administration Act 1953 (C'th) s.8 - delegation of powers - whether includes delegation of power of affixing a signature to satisfy s.263(2) - no final view

expressed -— serious question to be tried.

Income Tax Assessment Act 1936 (C'th) ss.263(1), (2).

Taxation Administration Act 1953 (C'th) s.8.

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

N.S.W. G.263 of 1988

BOWEN C.J., SHEPPARD and BURCHETT JJ. Sydney 18 April 1988.

IN THE FEDERAL COURT OF AUSTRALIA ) NEW SOUTH WALES DISTRICT REGISTRY ) NO. G. 263 OF 1988 GENERAL DIVISION )

ON APPEAL FROM A SINGLE JUDGE OF THE FEDERAL COURT OF AUSTRALIA

BETWEEN: JEFFREY RALPH SHARP First Appellant

GREENWOODS & FREEHILLS PTY LIMITED

Second Appellant

AND: THE DEPUTY COMMISSIONER OF TAXATION FOR THE COMMONWEALTH OF AUSTRALIA

First Respondent ROBERT FITTON Second Respondent

PETER HASSARANI

Third Respondent MALCOLM RILEN

Fourth Respondent

MINUTE OF ORDER

JUDGES MAKING ORDER Bowen C.J., Sheppard and Burchett JJ.

DATE OF ORDER 18 April 1988

WHERE MADE Sydney

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THE COURT ORDERS THAT:

1. The appeal be allowed.

2. The orders of Mr Justice Beaumont made 7 March 1988 by which he ordered that interim relief be refused and that the costs of the application for such relief be the respondents' costs in the proceedings be set aside.