McCarthy v Commissioner of Taxation [2013] FCA 715

FEDERAL COURT OF AUSTRALIA

McCarthy v Commissioner of Taxation [2013] FCA 715 Citation: McCarthy v Commissioner of Taxation [2013] FCA 715

Parties: PATRICK DAVID MCCARTHY v COMMISSIONER OF TAXATION; ROSS EDWARD SELLER v COMMISSIONER OF TAXATION and AUSTRALIAN CRIME COMMISSION

File numbers: NSD 1440 of 2012 NSD 704 of 2013

Judge: ROBERTSON J

Date of judgment: 25 July 2013

Catchwords: PRACTICE AND PROCEDURE – tax appeals pending in the Federal Court – s 39B(1) of the Judiciary Act proceedings brought in the Federal Court to set aside the assessments – one element of s 39B proceedings to impugn search warrants – validity of search warrants also in issue in pending criminal proceedings in Supreme Court of New South Wales – applicants in Federal Court the defendants in the criminal proceedings – operation of s 39B(1C) of the Judiciary Act – whether Federal Court without jurisdiction and, if so, to what extent – whether entire s 39B proceedings to be 'transferred' to Supreme Court

Legislation: Criminal Code Act 1995 (Cth) s 135.4(7) Federal Court of Australia Act 1976 (Cth) s 31A Judiciary Act 1903 (Cth) ss 39B(1), 39B(1C) Jurisdiction of Courts (Cross-vesting) Act 1987 (Cth) ss 4, 5(4) Mutual Assistance in Criminal Matters Act 1987 (Cth)

Cases cited: Abebe v Commonwealth of Australia (1999) 197 CLR 510 Chief Executive Officer of Customs v Jiang (2001) 111 FCR 395 Commissioner of Taxation v Futuris Corp Ltd (2008) 237 CLR 146 Owners of Shin Kobe Maru v Empire Shipping Company Inc (1994) 181 CLR 404 Pratten v Commonwealth Director of Public Prosecutions [2013] NSWSC 594 R v Khazaal (2012) 246 CLR 601 Sankey v Whitlam (1978) 142 CLR 1