Deloitte Touche Tohmatsu (a firm) & Ors v Deputy Commissioner of Taxation [1998] FCA 1439

FEDERAL COURT OF AUSTRALIA INCOME TAX – application pursuant to the Administrative Decisions (Judicial Review) Act 1977 (Cth) for review of decision to issue notices under s 264(1)(a) of the Income Tax Assessment Act 1936 (Cth) ("the Act") - notice issued against a firm of chartered accountants and taxation advisors and managing partners - notice required applicants to furnish information in relation to "any New Zealand employer‑sponsored non‑complying superannuation fund or trust" similar to written advice the applicants had previously provided to a client - whether in issuing the notices the respondent failed, or failed adequately to take into account guidelines for exercise of statutory powers for the gathering of information contained in an "Access and Information Gathering Manual" published by the respondent - whether the information sought could be classified into categories of "source", "restricted source" and "non‑source" documents as defined in the guidelines - whether the respondent gave adequate consideration to the issue of legal professional privilege as raised in the guidelines - whether the decision to issue the notices was taken for the purposes of the Act and to enable the respondent to perform his functions under the Act. Administrative Decisions (Judicial Review) Act 1977 (Cth): s 5, s 13(1) Income Tax Assessment Act 1936 (Cth): s 264(1) The Commissioner of Taxation of the Commonwealth of Australia v The Australia & New Zealand Banking Group Limited (1979) 143 CLR 499 – considered Bursill v Tanner (1885) 16 QBD 1 - cited Cook v Leonard [1954] VLR 591 - cited Southern Cross Commodities Pty Ltd (In Liquidation) v Crinis [1984] VR 697 - cited National Crime Authority v S (1991) 29 FCR 203 - cited The Queen v Bell; Ex parte Lees (1980) 146 CLR 141 - cited May v Deputy Commissioner of Taxation for the Commonwealth of Australia (unreported, Goldberg J, 1 October 1998) - distinguished