Sidebottom v Giuliano [1999] FCA 1328

FEDERAL COURT OF AUSTRALIA Sidebottom v Giuliano [1999] FCA 1328 ADMINISTRATIVE LAW – judicial review – request for accounting under s 60 of the Excise Act 1901 (Cth) – whether decision to serve request is a decision of an administrative character made under an enactment – improper purpose – contempt of court– excess of power PRACTICE AND PROCEDURE – contempt of court – whether Federal Court should deal with contempt of another superior court of record – whether request for information constitutes contempt Excise Act 1901 (Cth)s 60 Administrative Decisions (Judicial Review) Act 1977 (Cth) s 3, Sch 1 item (e) American Cyanamid Co v Ethicon Ltd [1975] AC 396 applied Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 applied Brambles Holdings Ltd v Trade Practices Commission (1980) 32 ALR 328 referred to Collector of Customs for the State of NSW v Southern Shipping Co Ltd (1962) 107 CLR 279 applied Deputy Commissioner of Taxation v Clarke and Kann (1984) 1 FCR 322 applied Hamilton v Oades (1989) 166 CLR 486 referred to Hammond v Commonwealth of Australia (1982) 152 CLR 188 referred to John Fairfax & Sons Pty Ltd v McRae (1955) 93 CLR 351 cited Naismith v McGovern (1953) 90 CLR 336 applied R v Associated Northern Collieries (1910) 11 CLR 738 applied Re Syme; Ex parte Worthington (1902) 28 VLR 552 referred to Saunders v Federal Commissioner of Taxation (1988) 88 ATC 4349 cited Trade Practices Commission v Abbco Iceworks Pty Ltd (1994) 52 FCR 96 referred to

RAYMOND SIDEBOTTOM, LESLEY SIDEBOTTOM, AUSTRALIAN PETROLEUM SUPPLIES PTY LTD, GV LIQUID TANKERS PTY LTD and RPM COMMODITIES PTY LTD v E GIULIANO, THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA and LIONEL BARRIE WOODWARD, THE CHIEF EXECUTIVE OFFICER OF CUSTOMS

V179 of 1999

JUDGE: FINKELSTEIN J

DATE: 24 SEPTEMBER 1999