Conley, John Patrick & Anor v Deputy Commissioner of Taxation & Anor [1998] FCA 110

FEDERAL COURT OF AUSTRALIA TAXATION - Recovery of tax - notices to taxpayer's bank - onshore foreign currency accounts in United States dollars - current accounts - whether United States dollars money or a commodity for the purpose of s 218 of the Income Tax Assessment Act - whether the money due or held by the recipient of the notice must be Australian currency - whether notices invalid for uncertainty - whether notices failed to express the obligation they purported to impose on the recipient.

Administrative Decisions (Judicial Review) Act 1977 (Cth) ss 5(1)(e), 5(2)(h) Income Tax Assessment Act 1936 (Cth) ss 20(1), 166, 169, 215, 218, 255 Judiciary Act 1903 (Cth) s 39B Sales Tax Assessment Act 1992 (Cth) s 74 Sales Tax Assessment Act (No 1) 1930 (Cth) s 38 Social Security Act 1991 (Cth) s 1233 Barclays Bank International Ltd v Levin Brothers (Bradford) Ltd [1977] 1 QB 270, cons Choice Investments Ltd v Jeromnimon Midland Bank Ltd, Garnishee [1981] QB 149, cons Clyne v Deputy Commissioner of Taxation (1981) 150 CLR 1, appl Collings, In re [1933] 1 Ch 920, refd Edelsten v Wilcox (1988) 83 ALR 99, refd F J Bloemen Pty Ltd v Commissioner of Taxation (1981) 147 CLR 360, refd Huston v Deputy Commissioner of Taxation (1983) 49 ALR 566, refd Jolley v Mainka (1933) 49 CLR 242, refd Manning v Purcell (1855) 7 D M & G 55, refd Miliangos v George Frank (Textiles) Ltd [1976] AC 443, refd Payne v Federal Commissioner of Taxation (1936) 55 CLR 158, cons Tricontinental Corporation Ltd v Federal Commissioner of Taxation (1987) 73 ALR 433, refd Vehicle Wash Systems Pty Ltd v Mark VII Equipment Inc (Finkelstein J, unreported, 19 December 1997), cons Vishipco Line v Chase Manhattan Bank NA (1985) 754 F 2d 452, refd

JOHN PATRICK CONLEY & ANOR v DEPUTY COMMISSIONER OF TAXATION & ANOR NG 698 of 1997 JUDGE: DAVIES J DATE: 27 FEBRUARY 1998 PLACE: SYDNEY