F.H. Faulding & Company Pty Ltd v. The Commissioner of Taxation for the Commonwealth of Australia [1994] FCA 866

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Attention: Judgments Clerk

With the Compliments of .

Please find herewith copy judgment in the matter of Faulding No. SG100 of 1992, This judgment was delivered by Cooper J. in Brisbane on 18.11.94. The disk copy was electronically transferred on Friday 18.11.94 by the Brisbane

Library.

JUDGES' CHAMBERS FEDERAL COURT OF AUSTRALIA "7 119 NORTH QUAY

BRISBANE 4000

AUSTRALIA

JUDGMENT No. 586 0 2% CATCHWORDS

Taxation - overseas interest income - denvation - source of imcome - offshore information notice - requirements for issue of notice - form and contents of notice

Constitutional Law - judicial power of Commonwealth - incidental power - incontestable tax - compulsory acquisition of property.

Administrative Law - who required to hold reasonable belief - statutory purpose of offshore information notice - abuse of process - ultra vires.

Income Tax Assessment Act 1936 Sections 23(q), 264, 264A

Leeth v, The Commonwealth (1992) 174 CLR 455

Chu Kheng Lim v. Minister for Immigration (1992) 176 CLR 1 Nationwide News Pty, Lid, v. Wills (1992) 177 CLR 1

Australian Capital Television Pty. Lid. v. The Commonwealth (1992) 177 CLR 106

Polyukhovich vy, The Commonwealth IESE Sena Ty TT 172 CLR 501 Australian Commumst Party v. The Commonwealth (1951) 83 CLR 1

Actors and Announcers Equity Associaton v. Fontana Films Pty. Lid. (1982) 150 CLR

Deputy Commissioner of Taxation v. Brown (1958) 100 CLR 32

Deputy Commissioner of Taxation vy. Hankin (1959) 100 CLR 566

Girdis Pty, Ltd. v, Federal Commussioner of Taxation (1969) 119 CLR 365 MacComnick v. Federal Commissioner of Taxation (1994) 158 CLR 622 The Commonwealth v. Tasmama (1983) 158 CLR 1

South Australia v, Tanner (1989) 166 CLR 161

Davis v. The Commonwealth (1988) 166 CLR 79 Hams v. Caladine (1991) 2 CLR aA

of Australia (1987) 163 CLR 656

Precision Data Holdings Lid. v. Wills (1991) 173 CLR 167