Condon v Commissioner of Taxation [2000] FCA 1291

FEDERAL COURT OF AUSTRALIA

Condon v Commissioner of Taxation [2000] FCA 1291 ADMINISTRATIVE LAW - appeal from decision of Administrative Appeals Tribunal affirming Commissioner's 'objection decisions' made on applicant's objections to taxation assessments – applicant's conviction on s 29D Crimes Act 1914 (Cth) offences later quashed - whether the respondent took account of the fact that the applicant had been charged with, or convicted of those offences, when issuing the amended assessments, or making his objection decision – whether the respondent disclosed this information to AAT in breach of s 85ZU(b)(i) Crimes Act 1914 (Cth) – whether the applicant was denied natural justice by AAT allowing the respondent to reformulate its Statement of Facts, Issues and Contentions WORDS AND PHRASES - disclosure

Crimes Act 1914 (Cth) ss 85ZU, 85ZU(b)(i), 85ZU(b)(ii), 85ZT, 85ZZD Foster v Federal Commissioner of Taxation (1951) 82 CLR 606 applied Rich v Olzak [2000] VSC 191 cited Federal Commissioner of Taxation v Dalco (1990) 168 CLR 614 applied WAYNE LESLIE MATTHEW CONDON v COMMISSIONER OF TAXATION N 1283 OF 1999 HELY J 13 SEPTEMBER 2000 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY N 1283 OF 1999

BETWEEN: WAYNE LESLIE MATTHEW CONDON

APPLICANT

AND: COMMISSIONER OF TAXATION

RESPONDENT

JUDGE: HELY J

DATE OF ORDER: 13 SEPTEMBER 2000

WHERE MADE: SYDNEY

THE COURT ORDERS THAT: 1. The application be dismissed with 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 1283 OF 1999

BETWEEN: WAYNE LESLIE MATTHEW CONDON

APPLICANT

AND: COMMISSIONER OF TAXATION

RESPONDENT

JUDGE: HELY J