Allen Allen & Hemsley v Deputy Commissioner of Taxation, [1988] FCA 472

. JUDGMENT No. .4. 724.3 3.0

CATCHWORDS

LEGAL PRACTITIONERS - professional privilege - trust account records - access to by tax authorities - scope of privilege.

INCOME TAX - Commissioner's right to examine solicitors' records —

validity of written authority by Commissioner — obligation to apply rules of natural justice.

ADMINISTRATIVE LAW — reasonableness of decision —- whether special test applicable under statute in question.

Income Tax Assessment Act 1936, s.263 Administrative Decisions (Judicial Review) Act 1977

Allen Allen & Hemsley

v. Deputy Commissioner of Taxation & Ors NSW G921 of 1988

PINCUS J. BRISBANE

2 SEPTEMBER 1988

ad

IN THE FEDERAL COURT OF AUSTRALIA ) NEW SOUTH WALES DISTRICT REGISTRY ) N.S.W. G921 of 1988 GENERAL DIVISION )

BETWEEN: ALLEN ALLEN & HEMSLEY

Applicants

AND: DEPUTY COMMISSIONER OF TAXATION

First Respondent

AND: ROBERT LINDSAY FITTON

Second Respondent

AND: TREVOR PERCY WINSTON BOUCHER

Third Respondent

AND: DEPUTY COMMISSIONER OF TAXATION

First Cross-Claimant

AND: ROBERT LINDSAY FITTON

Second Cross-Claimant

AND: ALLEN ALLEN & HEMSLEY

Cross—Respondents

MINUTES OF ORDER

JUDGE MAKING ORDER: PINCUS J.

DATE OF ORDER: 2 SEPTEMBER 1988 WHERE MADE: BRISBANE

THE COURT:

1. declares that the third decision the subject of this application, namely that taken by the second respondent on 29 April 1988, was validly made;

2. declares that the fourth decision the subject of this application, namely that taken by the third respondent on 6 April 1988, was validly made;

3. orders that the applicants be restrained from denying to the respondents access to the:

NOTE:

(i) trust cash payments journal referred to in the affidavit of Frederick Paul Lind of 2 June 1988, for the year i July 1980 to 30 June 1981;

{ii) trust cash receipts journal referred to in the said affidavit, for the said year,

subject to any proper objection based on the doctrine of legal professional privilege;