Watson v Commissioner of Taxation [1999] FCA 1796

FEDERAL COURT OF AUSTRALIA

Watson v Commissioner of Taxation [1999] FCA 1796 TAXATION – assessment – appeal to Administrative Appeals Tribunal – charge under Crimes Act 1914 (Cth) – notice under s 264 of Income Tax Assessment Act 1936 (Cth) to proposed witness at AAT hearing – whether valid – whether in contempt of AAT – whether in contempt of court hearing criminal proceedings Income Tax Assessment 1936 Act (Cth) s 264

Industrial Equity Ltd v Federal Commissioner of Taxation [1999] FCA 1533 distinguished Brambles Holdings Ltd v Trade Practices Commission (1980) 32 ALR 328 discussed Saunders v Federal Commissioner of Taxation (1988) 88 ATC 4349 discussed Hammond v The Commonwealth (1982) 152 CLR 188 at 206 discussed McGuinness v Attorney-General (Vic) (1940) 63 CLR 73 applied Lockwood v The Commonwealth (1954) 90 CLR 177 at 185 discussed Victoria v Builders Labourers' Federation (1982) 152 CLR 25 discussed Attorney-General v Times Newspapers Ltd [1974] AC 273 at 299 applied Commissioner of Taxation v De Vonk (1995) 61 FCR 564 applied

BRONWYN FRANCES WATSON v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA NO. V 286 OF 1999 HEEREY J 21 DECEMBER 1999 MELBOURNE

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY V286 OF 1999

BETWEEN: BRONWEN FRANCES WATSON

Applicant

AND: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent

JUDGE: HEEREY J

DATE OF ORDER: 21 DECEMBER 1999

WHERE MADE: MELBOURNE

THE COURT ORDERS THAT: 1. The respondent is restrained from acting on or giving further effect to the notice dated 26 May 1999 to Mrs Diane Mackey until the hearing and determination of proceedings now pending against the applicant under the Crimes Act 1914 (Cth) or further order. 2. The costs of the application are reserved. 3. The respondent have leave to file and serve submissions as to costs within 14 days. 4. The applicant have leave to file and serve submissions as to costs within 14 days thereafter. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.