May v Deputy Commissioner of Taxation [1999] FCA 287

FEDERAL COURT OF AUSTRALIA

May v Deputy Commissioner of Taxation [1999] FCA 287

ADMINISTRATIVE LAW – natural justice – alleged obligation to notify of decision – scope of requirement of procedural fairness – relationship of procedural fairness to the failure to have regard to a relevant consideration ADMINISTRATIVE LAW – taxation – judicial review of administrative decision by Deputy Commissioner of Taxation – exercise of powers to require any person to provide information and to attend and give evidence under s 264(1) of the Income Tax Assessment Act 1936 (Cth) – reasons statements – whether purpose expressed in reasons statement is sufficient to justify the scope of information sought

TAXATION – notice to provide information relating to documents under s 264(1)(a) of the Income Tax Assessment Act 1936 (Cth) – interpretation of s 264(1)(a) of the Income Tax Assessment Act 1936 (Cth) in light of s 264(1)(b) of the Income Tax Assessment Act 1936 (Cth) that deals with the production of documents Income Tax Assessment Act 1936 (Cth) s 264(1) Administrative Decisions (Judicial Review) Act 1977 (Cth) s 5, s 11, s 13(1) Taxation Administration Act 1953 (Cth) Part III, Division 2 Annetts v McCann (1990) 170 CLR 596 applied Kioa v West (1985) 159 CLR 550 applied Sixth Ravini Pty Ltd v Federal Commissioner of Taxation (1985) 6 FCR 356 referred to Eighth Oupan Pty Ltd v Commissioner of Taxation (1986) 10 FCR 559 referred to Allen, Allen & Hemsley v Deputy Federal Commissioner of Taxation 88 ATC 4734 referred to Minosea Pty Ltd v ASC (1994) 14 ACSR 642 referred to Industrial Equity Ltd v Deputy Commissioner of Taxation (1990) 170 CLR 649 considered Federal Commissioner of Taxation v Australia and New Zealand Banking Group Ltd (1979) 143 CLR 499 applied Smorgon v Australia and New Zealand Banking Group Ltd (1976) 134 CLR 475 referred to Commissioner of Taxation v Citibank Ltd (1989) 20 FCR 403 referred to Fieldhouse v Commissioner of Taxation (1989) 25 FCR 187 referred to Minister for Aboriginal Affairs v Peko-Wallsend Ltd (1986) 162 CLR 24 referred to Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 referred to Public Service Board of New South Wales v Osmond (1986) 159 CLR 656 referred to Worthley v Australian Securities Commission (1993) 42 FCR 578 referred to Scott v Handley [1999] FCA 404 referred to Hughes Aircraft Systems International v Airservices Australia (1997) 76 FCR 151 referred to Marcel v Commissioner of Police of the Metropolis [1992] Ch 225 referred to Minister for Immigration and Ethnic Affairs v Wu Shan Liang (1996) 185 CLR 259 applied Vatcher v Paull [1915] AC 372 referred to Geosam Investments Pty Ltd v Australia and New Zealand Banking Group Ltd (1979) 25 ALR 445 considered House v R (1936) 55 CLR 499 referred to