The decision concerned whether amended assessments could be set aside because the Commissioner had used information from a third party who had allegedly stolen it, giving rise to conscious maladministration in making assessments.
The Full Federal Court held that the issue of assessments under s167 of ITAA 1936 was not attended by conscious maladministration. Even if the information had been reasonably suspected of having been illegally obtained, its receipt was within the ambit of s 263 of ITAA 1936 and its use was for a legitimate purpose under the taxation laws. Using the information was conscientious administration of the taxation laws. The ATO agrees.