Bailey v Commissioner of Taxation (Cth) [1977] HCA 11

High Court of Australia Barwick C.J. Gibbs, Mason, Jacobs and Aickin JJ. Bailey v Commissioner of Taxation (Cth) [1977] HCA 11

ORDER Appeal allowed with costs. Order of the Supreme Court of New South Wales set aside and in lieu thereof order that the respondent, within fourteen days, supply to the appellants particulars of the basis of the assessments, including:—

(a) The following particulars as to the distribution of $411,920 alleged to have been made by Bailey Holdings Pty. Ltd. on 28th April 1969 which is referred to in the adjustment sheets accompanying each of the notices of assessment of the appellants in respect of the year of income ended 30th June 1969—

(i) the form or nature the distribution is alleged to have taken;

(ii) to whom and by what means the distribution is alleged to have been made;

(iii) whether the distribution is alleged to be a distribution of—

(a) money; or

(b) other, and if so what other, property.

(b) In so far as the respondent relies on s. 260 of the Income Tax Assessment Act, the following particulars—

(i) identify the contract, agreement or arrangement alleged to be void as against the Commissioner; and, in so far as the same is not in writing, state the terms thereof, and if it be inferred from circumstances, what are the circumstances; and in each case indicating the part or parts thereof and the steps taken thereunder which are alleged to be void under s. 260;

(ii) identify the parties to or participants in it and, if participation is said to be by or through agents, identify those agents.

Appellants to have general liberty to apply to the Supreme Court of New South Wales for such further orders as may be appropriate. Respondent to pay appellants' costs of the application to that Court.

Cur. adv. vult.

The following written judgments were delivered:—