Caratti v Commissioner of Taxation [1999] FCA 1296

FEDERAL COURT OF AUSTRALIA

Caratti v The Commissioner of Taxation [1999] FCA 1296

TAXATION AND REVENUE – investigation into financial affairs by Tax Office – compulsion to give evidence under s 264 notices – whether s 264 notices issued for improper purposes – whether interference with possible criminal proceedings – disclosure of information – disclosure by officers of Commissioner to officers of Director of Public Prosecutions – whether breach of s 16 of Income Tax Assessment Act – whether breach of ss 3C, 8XA and 8XB of Taxation Administration Act – whether breach of Privacy Act and Information Privacy Principles - whether use of information in criminal proceedings improper – whether any tenable cause of action disclosed – inappropriate forum for raising matters in relation to unfair use of material in criminal proceedings – applications dismissed.

Crimes Act 1914 (Cth) s 86A Judiciary Act 1903 (Cth) Income Tax Assessment Act 1936 ss 16, 263, 264 Taxation Administration Act 1953 ss 3C, 8XA, 8XB Privacy Act 1988 ss 6, 9, 10, 12, 13, 16 Federal Court Rules O 20 r 2 Victoria v The Australian Building Construction Employees' and Builders Labourers' Federation (1982) 152 CLR 25, cited Hammond v The Commonwealth (1982) 152 CLR 188, cited Commissioner of Taxation v De Vonk (1995) 61 FCR 564, discussed Saunders v Federal Commissioner of Taxation 88 ATC 4349, followed Jago v District Court (NSW) (1989) 168 CLR 23, followed Williams v Spautz (1992) 174 CLR 509, followed JOHN MICHAEL CARATTI v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA, THE DIRECTOR OF PUBLIC PROSECUTIONS OF THE COMMONWEALTH OF AUSTRALIA and DIANNE YEATS W 79 of 1999 FRENCH J 15 SEPTEMBER 1999 PERTH

IN THE FEDERAL COURT OF AUSTRALIA

WESTERN AUSTRALIA DISTRICT REGISTRY W 79 OF 1999

BETWEEN: JOHN MICHAEL CARATTI