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"ATO Access Power - Another Lost Opportunity"   flag 

[2015] JlALawTA 10
Woellner, Robin
Journal of the Australian Law Teachers Association
Australia

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s15AB, s15AC
Australian Securities and Investments Commission Act 2001 (Cth) s15, s33, s37, s68, s69, s263
Crimes Act 1914 (Cth) s3C, s3H, s3LB, s15
Customs Act 1901 (Cth) s80, s122G
Income Tax Assessment Act 1936 (Cth)
Superannuation Guarantee (Administration) Act 1992 (Cth)
Taxation Administration Act 1953 (Cth)
Tax Agent Services Act 2009 (Cth)
Income Tax Act 1967 (Cth) s76
Treasury Legislation Amendment (Repeal Day) Act 2015 (Cth)
Termination Payments Tax (Assessment and Collection) Act 1997 (Cth) s19, s26
Interpretation Act (WA)
Occupiers Liability Act 1985 (WA) s2, s4, s15, s80
Tax Administration Act

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Donoghue v Commissioner of Taxation [2015] FCA 235; (2015) 323 ALR 337 Federal Court of Australia Australia - Commonwealth 17 Mar 2015 AustLII flag 11
FCT v Warner [2015] ATC 20-514 Australia circa 2015 IntelliConnect flag 1
Binetter v Deputy Commissioner of Taxation [2012] FCAFC 126; (2012) 206 FCR 37; (2012) 90 ATR 327; [2012] ATC 20-345 Federal Court of Australia Australia - Commonwealth 6 Sep 2012 AustLII flag 15
Muc v Deputy Commissioner of Taxation [2008] NSWCA 96; (2008) 73 NSWLR 378; (2008) 72 ATR 369; [2008] ATC 20-032 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 19 May 2008 AustLII flag 8
"Section 263 powers of access - why settle for second-best?" (2005) 20 Australian Tax Forum 365 Australian Tax Forum Australia circa 2005 flag 3
Bethune v Heffernan; Heelan v Heyward [1986] VicRp 43; [1986] VR 417; (1985) 20 A Crim R 122 Australia - Victoria 15 Nov 1985 AustLII flag 7
Koowarta v Bjelke-Petersen [1982] HCA 27; (1982) 153 CLR 168; (1982) 39 ALR 417; (1982) 56 ALJR 625 High Court of Australia Australia - Commonwealth 11 May 1982 AustLII flag 513
Madrassa Anjuman Islamia of Kholwad v Johannesburg Municipal Council [1922] 1 AC 500 United Kingdom circa 1922 LexisNexis / Westlaw flag 17
27 Sec 25 27 SEC 25 United States circa 1922 flag 2
16 Sec 15ac 16 SEC 15AC United States flag 1
2 Sec 353-15 2 SEC 353-15 United States circa 1922 flag 1

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