Commissioner of Taxation v Pilnara Pty Ltd [1999] FCA 1805

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Pilnara Pty Ltd [1999] FCA 1805

INCOME TAX – appeal from decision of judge to set aside an "off-shore information notice" issued by the Commissioner of Taxation to the respondent pursuant to s 264A of the Income Tax Assessment Act 1936 (Cth) – whether the statement of reasons provided pursuant to s 13 of the Administrative Decisions (Judicial Review) Act 1977 (Cth) disclosed any adequate basis for the belief that the information and documents requested were relevant to the assessment of the taxpayer – whether in making that finding a court is confined to the statement of reasons – whether the notice was required to recite material facts linking the information and documents sought to the assessment of the taxpayer – whether it was necessary for there to be a reasonable belief in the existence of all of the information and documents sought – respondent a trustee of a discretionary trust – respondent had resolved that all of the taxable income of the trust be distributed to a particular beneficiary – whether the Commissioner failed to take into account, as a relevant matter, whether the respondent could be a taxpayer in respect of any net income.

Income Tax Assessment Act 1936 (Cth), s 264A

SA Brewing Holdings Ltd v Baxt (1989) 23 FCR 357 distinguished

Pyneboard Pty Ltd v Trade Practices Commission (1982) 57 FLR 368 distinguished

FH Faulding & Co Ltd v Commissioner of Taxation (1994) 54 FCR 75 referred to

COMMISSIONER OF TAXATION v PILNARA PTY LTD

N 731 OF 1999 WILCOX, HILL & CARR JJ 22 DECEMBER 1999 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY N 731 OF 1999

On appeal from a Judge of the Federal Court of Australia

BETWEEN: COMMISSIONER OF TAXATION

Appellant

AND: PILNARA PTY LIMITED

Respondent