Daihatsu Australia Pty Ltd v Deputy Commission of Taxation [2000] FCA 1658

FEDERAL COURT OF AUSTRALIA

Daihatsu Australia Pty Ltd v Deputy Commissioner of Taxation [2000] FCA 1658

TAXATION – judicial review of decisions of the respondent to issue notices under s 264 of the Income Tax Assessment Act 1936 (Cth) to a director and three employees of the first applicant requiring them to attend and give evidence before, and to produce documents to, officers of the Australian Taxation Office in relation to the income or assessment of the first applicant – whether the notices are invalid and the decisions not authorised by s 264 because the notices are vague or uncertain in that the evidence required to be given is not restricted to specified topics and because no period of time is prescribed in relation to certain of the specified topics – whether, in light of the course of dealings between the parties over the preceding three years, the decisions to issue the notices were an improper exercise of the power conferred by s 264 (ADJR Act, s 5(1)(e)) because the decisions constituted an abuse of power (s 5(2)(j)) in that they were substantively unfair or amounted to harassment and intimidation; or were made in bad faith (s 5(2)(d)); or were so unreasonable that no reasonable person could have made them (s 5(2)(g)); or were made without regard to relevant considerations (s 5(2)(b)) – whether (and, if so, the extent to which) substantive unfairness in the making of a decision is an available ground of judicial review in Australia

Income Tax Assessment Act 1936 (Cth), s 264 Administrative Decisions (Judicial Review) Act 1977 (Cth), s 5(1)(e), s 5(2)(b), (d), (g) and (j)

Parramatta City Council v Pestell (1972) 128 CLR 305, referred to Smorgon v Australia and New Zealand Banking Group Ltd (1976) 134 CLR 475, followed Minister for Aboriginal Affairs v Peko‑Wallsend Ltd (1986) 162 CLR 24, followed Sunshine Coast Broadcasters Ltd v Duncan (1988) 83 ALR 121, referred to Century Metals and Mining NL v Yeomans (1989) 40 FCR 564, distinguished Minister for Immigration and Ethnic Affairs v Kurtovic (1990) 21 FCR 193, followed Attorney‑General v Quin (1990) 170 CLR 1, referred to David Jones Finance and Investments Pty Ltd v Commissioner of Taxation (1991) 28 FCR 484, distinguished Pickering v Commissioner of Taxation (1997) 97 ATC 4893, referred to Bellinz v Commissioner of Taxation (1998) 84 FCR 154, referred to Abebe v Commonwealth (1999) 162 ALR 1, referred to Minister for Immigration and Multicultural Affairs v Eshetu (1999) 162 ALR 577, referred to Inland Revenue Commissioners v National Federation of Self‑Employed and Small Businesses Ltd [1982] AC 617, considered In re Preston [1985] 1 AC 835, considered R v Board of Inland Revenue, ex parte MFK Underwriting Agencies Ltd [1990] 1 All ER 91, considered R v Inland Revenue Commissioners, ex parte Matrix‑Securities Ltd [1994] 1 WLR 334, considered R v Inland Revenue Commissioners, ex parte Unilever plc [1996] STC 681, considered R v North and East Devon Health Authority; Ex parte Coughlan [2000] 2 WLR 622, considered