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The ATO has published a Decision Impact Statement in relation to the decision of the Full Federal Court in Binetter v FCT [2012] FCAFC 126; 2012 ATC 20-345, in favour of the Commissioner.

An application by the taxpayer for special leave to appeal from the Full Federal Court's decision was refused by the High Court - see [2013] HCA Trans 32.

The decision concerned whether the taxpayer was required to comply with a s 264 notice for information served on her by the Commissioner, so that a proper assessment could be made. The taxpayer submitted that she was entitled to refuse to comply with the s 264 notice on the basis that to do so would require her to "...provide information that would tend to self-incriminate her..."

The Full Federal Court held that taxpayers cannot claim the privilege of self-incrimination to refuse to comply with, or to apply to have set aside, a s 264 notice for information.


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