Grant v Deputy Commissioner of Taxation Commonwealth of Australia [2000] FCA 1298

FEDERAL COURT OF AUSTRALIA

Grant v Deputy Commissioner of Taxation Commonwealth of Australia [2000] FCA 1298 TAXATION – examination pursuant to s 264(1)(b) of the Income Tax Assessment Act 1936 (Cth) – whether independent counsel may question examinee – role of counsel in examination.

Income Tax Assessment Act 1936 (Cth): s 264(1)(b)

Dunkel v Commissioner of Taxation (1990) 27 FCR 524 considered Australian Securities & Investments Commission v Loiterton [2000] FCA 973 considered Ozmanian v Minister for Immigration, Local Government and Ethnic Affairs (1996) 137 ALR 103 referred to Holmes v Deputy Federal Commissioner of Taxation (1988) 88 ATC 4906 referred to Commissioner of Taxation of the Commonwealth of Australia v Australia and New Zealand Banking Group Limited (1979) 143 CLR 499 referred to Smorgon v Australian and New Zealand Banking Group Limited (1976) 134 CLR 475 referred to Re McKee; Ex parte Laroar Holdings v Ross (1996) 71 FCR 156 referred to OD Transport Pty Ltd v Western Australian Government Railways Commission (1986) 13 FCR 270 referred to Talk of the Town Pty Ltd v Hagstrom (1990) 99 ALR 130 referred to DAVID KEITH GRANT & ORS v DEPUTY COMMISSIONER OF TAXATION V 688 of 2000 GOLDBERG J 12 SEPTEMBER 2000 MELBOURNE

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY V 688 of 2000

BETWEEN: DAVID KEITH GRANT

JOHN NORMAN DIXON and

ANTHONY SAMUEL BONGIORNO

Applicants

AND: DEPUTY COMMISSIONER OF TAXATION COMMONWEALTH OF AUSTRALIA

Respondent

JUDGE: GOLDBERG J

DATE OF ORDER: 12 SEPTEMBER 2000

WHERE MADE: MELBOURNE

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