Binetter v Deputy Commissioner of Taxation (No 3) [2012] FCA 704

FEDERAL COURT OF AUSTRALIA

Binetter v Deputy Commissioner of Taxation (No 3) [2012] FCA 704 Citation: Binetter v Deputy Commissioner of Taxation (No 3) [2012] FCA 704

Parties: MARGARET BINETTER v DEPUTY COMMISSIONER OF TAXATION

File number: NSD 420 of 2012

Judge: ROBERTSON J

Date of judgment: 6 July 2012

Catchwords: TAXATION – notice under Income Tax Assessment Act 1936 (Cth) s 264 – whether privilege against self-incrimination available – effect of Commissioner's concession for professional accounting advice – whether notice misleading, ambiguous or unclear – whether notice issued for an improper purpose – time for compliance

Legislation: Criminal Code Act 1995 (Cth) ss 6.2, 13.3 Income Tax Assessment Act 1936 (Cth) ss 263, 264, 264A Taxation Administration Act 1953 (Cth) s 8C Trade Practices Act 1974 (Cth) s 155

Cases cited: Australia & New Zealand Banking Group Ltd v Deputy Commissioner of Taxation of the Commonwealth of Australia [2001] FCA 314 distinguished Australian and New Zealand Banking Group Ltd v Konza [2012] FCA 196 followed Binetter v Deputy Commissioner of Taxation [2012] FCA 377 referred to Clinch v Inland Revenue Commissioners [1974] QB 76 considered Commissioner of Taxation v Australia and New Zealand Banking Group Ltd (1979) 143 CLR 499 followed Commissioner of Taxation v De Vonk (1995) 61 FCR 564 followed D'Anastasi v Environment, Climate Change and Water NSW (2011) 185 LGERA 358; [2011] NSWCA 374 considered Daniels Corporation International Pty Ltd v Australian Competition and Consumer Commission (2002) 213 CLR 543 distinguished Deputy Commissioner of Taxation (Cth) v Ganke [1975] 1 NSWLR 252 referred to Dunlop Olympic Ltd v Trade Practices Commission (1982) 62 FLR 145 applied Fieldhouse v Commissioner of Taxation (1989) 25 FCR 187 followed FH Faulding & Co Ltd v Commissioner of Taxation (1994) 54 FCR 75 considered Hart v Commissioner of Taxation (2005) 148 FCR 198 distinguished Holmes v Deputy Federal Commissioner of Taxation (1988) 88 ATC 4328 referred to Industrial Equity Ltd v Deputy Commissioner of Taxation (1990) 170 CLR 649 referred to Knuckey v Commissioner of Taxation (1998) 87 FCR 187 referred to McLaren v Deputy Commissioner of Taxation 2001 ATC 4136; (2001) 46 ATR 421; [2001] FCA 311 distinguished May v Deputy Commissioner of Taxation (1998) 41 ATR 131 considered May v Deputy Commissioner of Taxation (1999) 92 FCR 152; [1999] FCA 287 referred to Korean Airlines Co Ltd v Australian Competition and Consumer Commission (No 3) [2008] FCA 701; (2008) 247 ALR 781 referred to Krok v Commissioner of Taxation (2009) 77 ATR 897; [2009] FCA 1497 referred to Melbourne Home of Ford Pty Ltd v Trade Practices Commission and Bannerman (No 3) (1980) 47 FLR 163 applied R & R Fazzolari Pty Ltd v Parramatta City Council (2009) 237 CLR 603 referred to Re Hugh J Roberts Pty Ltd (in liq) [1970] 2 NSWR 582; (1970) 91 WN (NSW) 537 distinguished Saunders v Commissioner of Taxation (1988) 88 ATC 4349; (1988) 19 ATR 1289 considered Samrein Pty Ltd v Metropolitan Water Sewerage and Drainage Board (1982) 41 ALR 467 referred to Smorgon v ANZ Banking Group Ltd (1976) 134 CLR 475 considered Thompson v Randwick Municipal Council (1950) 81 CLR 87 referred to Watson v Commissioner of Taxation (1999) 96 FCR 48 cited Wouters, Wright and Holmes v Deputy Commissioner of Taxation (1988) 20 FCR 342 referred to