11 Apr 13 Decision Impact Statement - Binetter
An application by the taxpayer for special leave to appeal from the Full Federal Court's decision was refused by the High Court - see  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.