Awad v Deputy Commissioner of Taxation [2000] FCA 1288

FEDERAL COURT OF AUSTRALIA Awad v Deputy Commissioner of Taxation [2000] FCA 1288 INCOME TAX – in making amended assessment, Commissioner relied on records of private conversations made by New South Wales Crime Commission by use of listening devices in reliance on a warrant issued under Listening Devices Act 1984 (NSW) and made available to Commissioner – warrant later held invalid – Commissioner did not know of invalidity at time of making and issuing of amended assessment – whether principle of law prevented Commissioner from making a valid amended assessment – whether exception to ss 175 and 177 of Income Tax Assessment Act 1936 (Cth).

Income Tax Assessment Act 1936 (Cth) ss 166, 175, 177 Listening Devices Act 1984 (NSW) subss 8(1), 13(1)

R v Eid (1999) 46 NSWLR 116, referred to Gollan v Nugent (1988) 166 CLR 18, distinguished Cleland v The Queen (1982) 151 CLR 1, distinguished Cleaver v Mutual Reserve Fund Life Association [1892] 1 QB 147, distinguished Alghussein Establishment v Eton College [1991] 1 All ER 267 (HL), distinguished Michigan v De Fillippo 443 US 31 (1979), referred to United States v Janis 428 US 433 (1976), referred to TAWFIK AWAD v DEPUTY COMMISSIONER OF TAXATION N 1250 of 1999 LINDGREN J 13 SEPTEMBER 2000 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY N 1250 OF 1999

BETWEEN: TAWFIK AWAD

APPLICANT

AND: DEPUTY COMMISSIONER OF TAXATION

RESPONDENT

JUDGE: LINDGREN J

DATE OF ORDER: 13 SEPTEMBER 2000

WHERE MADE: SYDNEY

THE COURT ORDERS THAT: 1. The application be dismissed. 2. The applicant pay the respondent's costs. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY N 1250 OF 1999