Deputy Commissioner of Taxation v Pratt Holdings Pty Ltd [2002] FCA 215

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Pratt Holdings Pty Ltd [2002] FCA 215

PLEADINGS – legal professional privilege – entry and inspection pursuant to s 263(1) Income Tax Assessment Act 1936 (Cth) – whether Commissioner personally exercising inspection right – whether existence of due authorisation a "material fact" to be pleaded by the applicant or a "condition precedent" to be put in issue by the respondents WORDS & PHRASES – "condition precedent" – "material fact"

Taxation Administration Act 1953 (Cth), s 8 Income Tax Assessment Act 1936, s 236 Federal Court Rules, O 11, r 6, O 11, r 10, O 11, r 16, O 15, r 8, O 20, r 2

General Steel Industries Inc v Commissioner for Railways (NSW) (1964) 112 CLR 125 referred Dey v Victorian Railways Commissioners (1949) 78 CLR 62 referred Burton v Shire of Bairnsdale (1908) 7 CLR 76 referred Jolly v The District Council of Yorketown (1968) 119 CLR 347 referred Vines v Djordjevitch (1955) 91 CLR 512 referred Zuk v Miller (1957) SASR 25 referred May v Chidley [1894] 1 QB 451 cited Roberts v Plant [1895] 1 QB 597 cited Byrd v Nunn (1877) 7 Ch D 284 referred R v Hay [1924] VLR 97 referred Lea v Smith [1923] SASR 560 referred Teague v Jones [1925] VLR 205 referred Federal Commissioner of Taxation v Citibank Limited (1989) 85 ALR 588 discussed Bank of New South Wales v Laing [1954] AC 135 referred THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v PRATT HOLDINGS PTY LTD (ACN 004 421 961) & ANOR V 781 of 2001 KENNY J 7 MARCH 2002 MELBOURNE

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY V 781 OF 2001

BETWEEN: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Applicant

AND: PRATT HOLDINGS PTY LTD (ACN 004 421 961)

Respondent

PRICEWATERHOUSE COOPERS (A FIRM)