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  Miscellaneous 1999

The powers of Section 264 "Inquisitorial and coercive"

Source: Taxation In Australia Journal Article

Published Date: 1 Jul 1999

 
The Full Federal Court handed down its decision in May v Deputy Commission of Taxation [1999] 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.
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