Cassaniti v Tax Agents’ Board of New South Wales [2009] FCA 619

FEDERAL COURT OF AUSTRALIA

Cassaniti v Tax Agents' Board of New South Wales [2009] FCA 619

ADMINISTRATIVE LAW – power to suspend registration of tax agent – whether multiple exercises of power in respect of same conduct infringed rule against double jeopardy TAXATION LAW – notice to give evidence issued pursuant to reg 168(A) of the Income Tax Regulations 1936 (Cth) – notice sought production of copies of documents – whether issue of notice obliged recipient to produce copies not already in existence CONTEMPT OF COURT – criminal proceeding pending in Local Court – whether real risk that conduct of parallel administrative investigation would prejudice criminal proceeding Income Tax Assessment Act 1936 (Cth) ss 16, 251D, 251G, 251K(2)(b), 266 Local Court Act 2007 (NSW) s 24(1) Income Tax Regulations 1936 (Cth) reg 168(2) Attorney-General v Times Newspapers Ltd [1974] AC 273 cited Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 referred to Commissioner of Taxation v Australian and New Zealand Banking Group Ltd (1979) 143 CLR 499 referred to Commissioner of Taxation v De Vonk (1995) 61 FCR 564 considered Craig v South Australia (1995) 184 CLR 163 referred to Fieldhouse v Commissioner of Taxation (1989) 25 FCR 187 cited Grassby v The Queen (1989) 168 CLR 1 cited Hammond v Commonwealth (1982) 152 CLR 188 considered Health Care Complaints Commission v Litchfield (1997) 41 NSWLR 630 cited John Fairfax Publications Pty Ltd v District Court of New South Wales (2004) 61 NSWLR 344 referred to Kabourakis v Medical Practitioners Board of Victoria [2006] VSCA 301 applied McGuinness v Attorney-General (Vic) (1940) 63 CLR 73 cited Minister for Foreign Affairs and Trade v Magno (1992) 37 FCR 298 applied Minister for Immigration and Ethnic Affairs v Wu Shan Liang (1996) 185 CLR 259 cited O'Reilly v Commissioners of State Bank of Victoria (1983) 153 CLR 1 cited Re 56 Denton Road Twickenham [1953] 1 Ch 51 considered Smorgon v Australia and New Zealand Banking Group Ltd (1976) 134 CLR 475 cited Victoria v Australian Building Constructions Employees' and Builders Labourers' Federation (1982) 152 CLR 25 cited Watson v Commissioner of Taxation (1999) 96 FCR 48 cited SAM PETER CASSANITI & 2 ORS v TAX AGENTS' BOARD OF NEW SOUTH WALES & ANOR