McCormack v Deputy Commissioner of Taxation Large Business & International [2001] FCA 1700

FEDERAL COURT OF AUSTRALIA

McCormack v Deputy Commissioner of Taxation Large Business & International [2001] FCA 1700 INCOME TAX – notices issued by Commissioner pursuant to s 264(1)(a) of the Income Tax Assessment Act 1936 (Cth) to three partners of an accountancy firm – notices required applicants to furnish names and addresses of clients for whom the partners provided services – whether notices had to include an "entitlement disclosure condition" – whether notices were insufficiently certain – whether notices were "excessive" – whether claim of Wednesbury unreasonableness made out. Income Tax Assessment Act 1936 (Cth), ss 263, 264, 264A Administrative Decisions (Judicial Review) Act 1977 (Cth), ss 5(1), 5(3), 8, 13 Judiciary Act 1903 (Cth), s 39B(1) Taxation Administration Act 1953 (Cth), ss 8C, 8D, 8K, 8N, 8P Aboriginal Land Rights (Northern Territory) Act 1976 (Cth), s 11(3) Trade Practices Act 1974 (Cth), s 155 May v Commissioner of Taxation (1999) 92 FCR 152, cited. Grant v Deputy Commissioner of Taxation (2000) 104 FCR 1, cited. Deloitte Touche Tohmatsu v Deputy Federal Commissioner of Taxation (1998) 40 ATR 435, distinguished. Fieldhouse v Commissioner of Taxation (1989) 25 FCR 187, applied. Federal Commissioner of Taxation v Australia and New Zealand Banking Group Ltd (1979) 143 CLR 499, applied. Industrial Equity Ltd v Deputy Commissioner of Taxation (1990) 170 CLR 649, applied. Attorney-General for the Northern Territory v Minister for Aboriginal Affairs (1989) 23 FCR 536, applied. Percerep v Minister for Immigration (1998) 86 FCR 483, cited. Queensland v Wyvill (1989) 25 FCR 512, cited. Attorney-General of the Commonwealth v Queensland (1990) 25 FCR 125, cited. Curragh Queensland Mining Ltd v Daniel (1992) 34 FCR 212, cited. Mendoza v Minister for Immigration and Ethnic Affairs (1991) 31 FCR 405, cited. Luu v Renevier (1989) 91 ALR 39, cited. Pyneboard Pty Ltd v Trade Practices Commission (1982) 57 FLR 368, cited. S A Brewing Holdings v Baxt (1989) 23 FCR 357, cited. Commissioner of Taxation v Pilnara Pty Ltd (1999) 96 FCR 82, cited. O'Reilly v The Commissioner of the State Bank of Victoria (1983) 153 CLR 1, distinguished. Commissioner of Taxation v Citibank Ltd (1989) 20 FCR 403, distinguished. Knuckey v Commissioner of Taxation (1998) 87 FCR 187, followed. Minister for Immigration and Multicultural Affairs v Yusuf (2001) 180 CLR 1, cited. Minister for Immigration and Multicultural Affairs v Eshetu (1999) 197 CLR 611, cited. Abebe v Commonwealth (1999) 197 CLR 510, cited. Upham v The Grand Hotel (SA) Pty Ltd (1999) 74 SASR 557, cited. M Aronson and B Dwyer, Judicial Review of Administrative Action (2nd ed 2000). COLIN ALAN McCORMACK & ANOR v DEPUTY COMMISSIONER OF TAXATION LARGE BUSINESS AND INTERNATIONAL N 1055 OF 2001 PAUL O'DONNELL & ANOR v DEPUTY COMMISSIONER OF TAXATION LARGE BUSINESS AND INTERNATIONAL N 1056 OF 2001 RONALD FRANCIS CROWE & ANOR v DEPUTY COMMISSIONER OF TAXATION LARGE BUSINESS AND INTERNATIONAL N 1057 OF 2001 SACKVILLE J SYDNEY 6 DECEMBER 2001