Deputy Commissioner of Taxation v Conley, John Patrick & Ors [1998] FCA 1321

FEDERAL COURT OF AUSTRALIA

TAXATION – whether "money" in s 218 of the Income Tax Assessment Act is limited to Australian currency –– whether s 218 contains an implied mechanism for conversion when recipient of a notice under s 218 has obligation to a taxpayer denoted in foreign currency – whether procedure under s 218 is distinguishable from garnishment proceedings.

Income Tax Assessment Act 1936 (Cth), ss 20, 177(1), 218 Federal Court Rules, O 37 r 7 Income Tax Assessment Act 1915 (Cth), ss 50A, 66 Currency Act 1965 (Cth), ss 8, 9, 11

Commissioner of Taxation v Donnelly (1989) 25 FCR 432, applied Clyne v Deputy Commissioner of Taxation (1981) 150 CLR 1, applied Choice Investments Ltd v Jeromnimon [1981] 1 QB 149, distinguished

DEPUTY COMMISSIONER OF TAXATION V JOHN PATRICK CONLEY & ORS NG 408 of 1998 WILCOX, TAMBERLIN & EMMETT JJ SYDNEY 21 OCTOBER 1998

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NG 408 of 1998

ON APPEAL FROM A SINGLE JUDGE OF THE

FEDERAL COURT OF AUSTRALIA

BETWEEN: DEPUTY COMMISSIONER OF TAXATION

Appellant

AND: JOHN PATRICK CONLEY

First Respondent

AUSTALIAN AIRCRAFT SALES (NSW) PTY LTD

Second Respondent

NATIONAL AUSTRALIA BANK LIMITED

Third Respondent

JUDGES: WILCOX, TAMBERLIN AND EMMETT JJ

DATE OF ORDER: 21 OCTOBER 1998

WHERE MADE: SYDNEY

THE COURT ORDERS THAT: 1. The appeal be dismissed with costs. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NG408 of 1998

ON APPEAL FROM A SINGLE JUDGE OF THE

FEDERAL COURT OF AUSTRALIA

BETWEEN: DEPUTY COMMISSIONER OF TAXATION

Appellant

AND: JOHN PATRICK CONLEY