Schokker v Commissioner of Taxation, Commonwealth of Australia [1998] FCA 19

FEDERAL COURT OF AUSTRALIA INCOME TAX - allowable deductions - expenses in allegedly preserving employment conditions by contesting Commissioner's alleged breaches of secrecy - expenses of defending criminal charges - expense of reference book - whether Tribunal in error in not finding to be allowable deductions. INCOME TAX - secrecy provisions - appeal to Administrative Appeals Tribunal - whether instruction of solicitor and briefing of barrister by Commissioner in breach of secrecy provisions. Income Tax Assessment Act 1936 (Cth), ss 6(1), 16, 16(1A), 16(2), 16(3), 16(4), 16(4)(c), 263 Taxation Administration Act 1953 (Cth), ss 2, 3C, 3C(1A), 3C(4), 14ZZ, 14ZZA, 15(1) Crimes Act 1914 (Cth), s 30 Taxation Laws Amendment Act (No 3) 1991 (Cth), s 112 Administrative Appeals Tribunal Act 1975 (Cth), s27(1) Taxation Boards of Review (Transfer of Jurisdiction) Act 1986 (Cth), s 196 Public Service Act 1922 (Cth), s 5 Public Service Regulations

Amalgamated Zinc (De Bavy's) Ltd v FCT (1935) 54 CLR 295 , referred to Burton v FCT 79 ATC 4,318, referred to Canadian Pacific Tobacco Company Ltd v Stapleton (1952) 86 CLR 1, referred to Consolidated Press Holding Ltd & Ors v FCT & Anor 95 ATC 4,231, approved FCT v Forsyth 81 ATC 4,157, referred to FCT v Hatchett 71 ATC 4,184, referred to FCT v Nestle Australia Ltd (1986) 69 ALR 445, referred to FCT v Rowe 95 ATC 4,691, distinguished FCT & Ors v The Australia and New Zealand Banking Group; Smorgon & Ors v FCT & Ors 79 ATC 4,039, referred to FCT v Wiener 78 ATC 4,006, referred to Inglis and Anor v FCT 87 ATC 2,037, distinguished Lunney v Commissioner of Taxation; Hayley v Commissioner of Taxation (1958) 100 CLR 478, referred to Ronpibon Tin NL and Tongkah Compound NL v FCT (1949) 78 CLR 47, referred to Saunders v FCT 88 ATC 4,349, referred to HANK B SCHOKKER v COMMISSIONER OF TAXATION, COMMONWEALTH OF AUSTRALIA WAG 83 of 1997 R D NICHOLSON J PERTH 23 JANUARY 1998