Industrial Equity Ltd v Commissioner of Taxation [1999] FCA 1533

FEDERAL COURT OF AUSTRALIA

Industrial Equity Ltd v Commissioner of Taxation [1999] FCA 1533 INCOME TAX – application for review of a decision of the Commissioner of Taxation to issue a Notice under s 264 of the Income Tax Assessment Act 1936 (Cth) ("the Act") – whether form of notice was invalid – construction of s 264(1)(b) of the Act – whether s 264(1)(b) contains a true disjunctive "or" in the phrase "before him or before any officer authorized by him in that behalf" – whether a notice issued pursuant to s 264(1)(b) must specify the person or persons before whom the examinee is required to attend and give evidence Income Tax Assessment Act 1936 (Cth) s 264(1)(b) Administrative Decisions (Judicial Review) Act 1976 (Cth) ss 13, 15

Unity APA Ltd v Humes Ltd (No 2) (1987) VR 474, cited Ormerod v Blaslov (1989) 52 SASR 263, cited Commissioner of Taxation (Cth) v Citibank Ltd (1989) 20 FCR 403, discussed Minister for Immigration & Ethnic Affairs v Baker (1997) 73 FCR 187, cited Wouters v Deputy Commissioner of Taxation (NSW) (1988) 20 FCR 342, considered Johns v Connor (1992) 35 FCR 1, cited Dunkel v Commissioner of Taxation (1990) 27 FCR 524, cited

INDUSTRIAL EQUITY LIMITED and GREGORY KINGSTON COTTAM v COMMISSIONER OF TAXATION and JM KILLALY, DEPUTY COMMISSIONER OF TAXATION

N 1227 OF 1999

GYLES J

SYDNEY

27 OCTOBER 1999

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY N 1227 OF 1999

BETWEEN: INDUSTRIAL EQUITY LIMITED

First Applicant

GREGORY KINGSTON COTTAM

Second Applicant

AND: COMMISSIONER OF TAXATION

First Respondent

JM KILLALY,

DEPUTY COMMISSIONER OF TAXATION

Second Respondent

JUDGE: GYLES J

DATE OF ORDER: 27 OCTOBER 1999

WHERE MADE: SYDNEY