Stewart v The Deputy Commissioner of Taxation [2011] FCA 336

FEDERAL COURT OF AUSTRALIA

Stewart v The Deputy Commissioner of Taxation [2011] FCA 336 Citation: Stewart v The Deputy Commissioner of Taxation [2011] FCA 336

Parties: ANTHONY STEWART, PAUL HOGAN and JOHN SYDNEY CORNELL v THE DEPUTY COMMISSIONER OF TAXATION, PETER ZDJELAR and THE COMMISSIONER OF TAXATION

File number: NSD 330 of 2009

Judge: PERRAM J

Date of judgment: 8 April 2011

Catchwords: ADMINISTRATIVE LAW – Procedural fairness – departure from non-statutory guidelines – reviewability under Administrative Decisions (Judicial Review) Act 1977 (Cth) – general reviewability under Judiciary Act 1903 (Cth) INCOME TAX – Administration – Accountants' Concession – applicability to documents neither in possession of taxpayer nor taxpayer's external accountant – reviewability of decision to grant access

Legislation: Administrative Decisions (Judicial Review) Act 1977 (Cth) s 3 Australian Crime Commission Act 2002 (Cth) s 59(7) Constitution ss 61, 75(iii), 75(v) Income Tax Assessment Act 1936 (Cth) ss 8, 264 Income Tax Assessment Act 1997 (Cth) s 1.7 Judiciary Act 1903 (Cth) s 39B(1A)(c) Taxation Administration Act 1953 (Cth) s 3A

Cases cited: Associated Provincial Picture Houses Limited v Wednesbury Corporation [1948] 1 KB 223 cited Consolidated Press Holding Ltd v Commissioner of Taxation (1995) 57 FCR 348 cited Deputy Commissioner of Taxation v Richard Walter Pty Ltd (1995) 183 CLR 168 cited Electrolux Home Products Pty Ltd v The Australian Workers' Union (2004) 221 CLR 309 cited One.Tel Ltd v Commissioner of Taxation (2000) 101 FCR 548 cited Re Minister for Immigration and Multicultural and Indigenous Affairs; Ex parte Lam (2003) 214 CLR 1 cited White Industries Australia Ltd v Federal Commissioner of Taxation (2007) 160 FCR 298 cited