Binetter v Deputy Commissioner of Taxation [2012] FCA 377

FEDERAL COURT OF AUSTRALIA

Binetter v Deputy Commissioner of Taxation [2012] FCA 377 Citation: Binetter v Deputy Commissioner of Taxation [2012] FCA 377

Parties: MARGARET BINETTER v DEPUTY COMMISSIONER OF TAXATION

File number: NSD 420 of 2012

Judge: RARES J

Date of judgment: 20 March 2012

Catchwords: TAXATION – taxation administration – notice requiring addressee to provide information to Commissioner under s 264(1)(b) Income Tax Assessment Act 1936 (Cth) – non-compliance a strict liability offence – requirements for a valid notice –information sought must be specified with sufficient clarity PRACTICE AND PROCEDURE – interlocutory mandatory injunction – Court's power to order mandatory injunction directing Commissioner to amend time for compliance with a notice issued under s 264(1)(b) of the Income Tax Assessment Act 1936 pursuant to s 33(3) Acts Interpretation Act 1901 (Cth)

Legislation: Acts Interpretation Act 1901 (Cth) s 25D, 33(3) Administrative Decisions (Judicial Review) Act 1977 (Cth) ss 13, 16(1) Constitution s 75(v) Federal Court of Australia Act 1976 (Cth) s 20(1A) Income Tax Assessment Act 1936 (Cth) s 264 Judiciary Act 1903 (Cth) s 39B Taxation Administration Act 1953 (Cth) s 8C

Cases cited: Australia and New Zealand Banking Group Limited v Konza [2012] FCA 196 applied Australian Broadcasting Corporation v O'Neill (2006) 227 CLR 57 applied Beecham Group Limited v Bristol Laboratories Limited (1968) 118 CLR 618 applied Dalton v Federal Commissioner of Taxation (1986) 160 CLR 246 applied Daniels Corporation International Pty Ltd v Australian Competition Consumer Commission (2002) 213 CLR 543 referred to Deputy Commissioner of Taxation v De Vonk (1995) 61 FCR 564 applied Federal Commissioner of Taxation v Australia and New Zealand Banking Group Limited (Smorgon's case) (1979) 143 CLR 499 applied Fieldhouse v Commissioner of Taxation (1989) 25 FCR 187 applied Patrick Stevedores Operations No 2 Pty Ltd v Maritime Union of Australia (1998) 195 CLR 1 applied Williment v Federal Commissioner of Taxation (2010) 190 FCR 234 applied