Knuckey, Ross Randall v Commissioner of Taxation of the Commonwealth of Australia [1998] FCA 1143

FEDERAL COURT OF AUSTRALIA INCOME TAX – Commissioner of Taxation - Self-assessment - need for reliable and accurate returns - Work Related Expenses Audit Program ("the Program") - role of tax agents - inclusion of tax agent in the Program - validity of the Program - whether the Program is for an ulterior purpose or otherwise outside the Act - whether the Program is a step towards achievement of an overall purpose - obtaining accurate, reliable claims for work related expenses - effect of Pt VIIA of the Act - registration of tax agents. Income Tax Assessment Act 1936 (Cth): s 8, s 17, s 161, s 162(1), s 165, s 166 s 169A, s 251K(2), s 251L, s 251M, s 251QA(d) Pt VIIA Div 2 Reg 34 Administrative Decisions (Judicial Review) Act 1977 (Cth) Judiciary Act (1903) (Cth): s39B Industrial Equity Limited v Deputy Commissioner of Taxation (1990) 170 CLR 649, applied Samrein Pty Ltd v Metropolitan Water Sewerage and Drainage Board (1982) 41 ALR 467, followed Thompson v The Council of the Municipality of Randwick (1950) 81 CLR 87, followed and explained Shanahan v Scott (1957) 96 CLR 245, cited CC Auto Port Pty Limited v Minister for Works (1985) 113 CLR 365, followed Warringah Shire Council v Pittwater Provisional Council (1992) 26 NSWLR 491, cited ROSS RANDALL KNUCKEY v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA VG 564 of 1997 BLACK CJ, TAMBERLIN & GOLDBERG JJ MELBOURNE 16 SEPTEMBER 1998

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY VG 564 of 1997

ON APPEAL FROM A SINGLE JUDGE

of THE FEDERAL COURT OF AUSTRALIA

BETWEEN: ROSS RANDALL KNUCKEY

Appellant

AND: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent

JUDGES: BLACK CJ, TAMBERLIN & GOLDBERG JJ

DATE OF ORDER: 16 SEPTEMBER 1998