JMA Accounting Pty Ltd & Entrepreneur Services Pty Ltd v Carmody [2004] FCA 896 (Orders)

FEDERAL COURT OF AUSTRALIA

JMA Accounting Pty Ltd & Entrepreneur Services Pty Ltd v Carmody [2004] FCA 896

TAXATION – access under s 263 of Income Tax Assessment Act 1936 (Cth) – whether Commissioner has power to exclude occupiers from premises – whether the copying of documents which may be irrelevant can be for the purposes of the Income Tax Assessment Act 1936 (Cth) – whether Commissioner can dictate procedure by which legal professional privilege is to be claimed – whether failure to allow claim for legal professional privilege invalidates exercise of access power Judiciary Act 1903 (Cth) s 39B Income Tax Assessment Act 1936 (Cth) s 263 Crimes Act 1914 (Cth) s 10 Commissioner of Taxation v Citibank Limited (1989) 20 FCR 403 questioned Baker v Campbell (1983) 153 CLR 52 considered Commissioner of Australian Federal Police v Propend Finance Pty Ltd (1997) 188 CLR 501 applied O'Reilly v State Bank of Victoria Commissioners (1983) 153 CLR 1 referred to Question of Law Reserved (No 1 of 1998) (1998) 70 SASR 281 followed Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355 considered JMA ACCOUNTING PTY LTD AND ENTREPRENEUR SERVICES PTY LTD v MICHAEL CARMODY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA; KEVIN FITZPATRICK, FIRST ASSISTANT COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA; GREG DALY, NATHAN PAIN, EMPLOYEES OF THE AUSTRALIAN PUBLIC SERVICE; COLIN O'GORMAN, WILLIAM CARPENTER, NOEL DEVAR, KATE FIREY, COLIN O'GORMAN, ANTONIO GALLIOSTRO, CHRISTIAN BERNAT EMPLOYEES OF THE AUSTRALIAN PUBLIC SERVICE Q 81 OF 2004 DOWSETT J 9 JULY 2004 BRISBANE

IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY Q 81 OF 2004

BETWEEN: JMA ACCOUNTING PTY LTD AND ENTREPRENEUR SERVICES PTY LTD

APPLICANTS

AND: MICHAEL CARMODY