Saitta Pty Ltd v Commissioner of Taxation [2002] FCA 1105

FEDERAL COURT OF AUSTRALIA

Saitta Pty Ltd v Commissioner of Taxation [2002] FCA 1105 INCOME TAX – collection and recovery – Section 260-5 notice – Department of Health – nature of money due ADMINISTRATIVE LAW – decision to issue s 260-5 notice – natural justice – legitimate expectation –relevant considerations – improper purpose Income Assessment Act 1997 (Cth) s 995-1 Taxation Administration Act 1953 (Cth) ss 260-5 and 260-10 Abebe v Commonwealth of Australia (1999) 197 CLR 510 cited Annetts v McCann (1990) 170 CLR 596 cited Ashby v Minister for Immigration [1981] 1 NZLR 222 cited Attorney-General v Guy Motors Ltd [1928] 2 KB 78 cited Bank of Boston Connecticut (formerly Colonial Bank) v European Grain and Shipping Ltd [1989] AC 1056 cited Edelsten v Wilcox (1988) 83 ALR 99 discussed Fortuna Holdings Pty Ltd v Deputy Commissioner of Taxation [1978] VR 83 cited Health Insurance Commission v Peverill (1994) 179 CLR 226 discussed Kioa v West (1985) 159 CLR 550 cited Miah v Minister for Immigration and Multicultural Affairs [2001] HCA 22 cited Minister for Aboriginal Affairs v Peko-Allsend Ltd (1986) 162 CLR 24 applied Rawson v Samuel [1841] 41 ER 451 cited Roadshow Entertainment Pty Ltd v ACN 053 006 269 Pty Ltd (1997) 42 NSWLR 462 cited The Attorney-General v McLeod (1893) 14 NSWR 121 cited Walker v Secretary, Department of Social Security (1995) 36 ALD 513 cited SAITTA PTY LTD v COMMISSIONER OF TAXATION and COMMONWEALTH OF AUSTRALIA V 382 of 2002 FINKELSTEIN J MELBOURNE 6 SEPTEMBER 2002

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY V 382 of 2002

BETWEEN: SAITTA PTY LTD

Applicant

AND: COMMISSIONER OF TAXATION and

COMMONWEALTH OF AUSTRALIA

Respondents

JUDGE: FINKELSTEIN J

DATE OF ORDER: 6 SEPTEMBER 2002