Published on 01 Jul 99
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The Full Federal Court handed down its decision in May v Deputy Commission of Taxation  FCA 287 on 21 May 1999. The Court dismissed an appeal by a member of a firm of solicitors who challenged the validity of a notice issued by the Deputy Commissioner of Taxation pursuant to s 264 of the Income Tax Assessment Act 1936. The Court rejected the appellant's claim that notices were issued for an improper purpose, and also dismissed the appellant's argument that the Deputy Commissioner failed to take into account the obligation to provide procedural fairness as a relevant consideration. The Court cited a body of case law which has established that the obligation of procedural fairness does not apply to a decision to issue a a notice under sec 264 or equivalent statutory provisions.
Annamaria is a Senior Tax Writer with ATP. She has 20 years experience in tax, spanning publishing, the ATO, commerce and the tax profession. Annamaria has been involved in formal liaison with the ATO and Treasury on a number of Committees including the Consolidation Joint Design Team. She has recently published a textbook on 'Consolidations - The Adviser's Guide' and has addressed a number of forums on consolidations. Current at 18 May 2004
Click here to expand/collapse more articles by Annamaria CAREY.