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"Review of the Commissioner of Taxation's Powers to Seek Information and Evidence under Section 264 of the Income Tax Assessment Act 1936 and under Section 10 of the Crimes Act 1914 (CTH), A"   flag 

(1989-1990) 12 Adelaide Law Review 63
Dirkis, M J
Adelaide Law Review
Australia

Law Journal Articles Referring to this Journal Article

Journal Article Title †  Citation(s) Author Jurisdiction Date Full Text Citation Index
"1984 Revisited - Review of the Commissioner of Taxation's Access Powers under Section 263 of the Income Tax Assessment Act 1936" (1989-1990) 12 Adelaide Law Review 126 Dirkis, M J Australia circa 1990 AustLII flag
"Striking Gold Offshore with Australia's Tax Information Gathering Powers: Alchemy or Evolution?" (2013) 15 Journal of Australian Taxation 41 Dirkis, Michael; Bondfield, Brett Australia circa 2013 AustLII flag
"The developing international framework and practice for the exchange of tax related information: evolution or change?" (2013) 11 (2) E-Journal of Tax Research 115 Dirkis, Michael; Bondfield, Brett Australia circa 2013 AustLII flag

Legislation Cited

Legislation Name Provision
Taxation Laws Amendment Bill 1984 (Cth)
Administrative Decisions (Judicial Review) Act 1977 (Cth)
Acts Interpretation Act 1901 (Cth) s15AB, s25A
Crimes Act 1914 (Cth)
Crimes (Taxation Offences) Act 1980 (Cth)
Fringe Benefits Tax Assessment Act 1986 (Cth)
INCOME TAX ASSESSMENT ACT 1936 (Cth)
Taxation Administration Act 1953 (Cth) s8, s8C, s8D, s8E, s8G, s8H, s8K, s8M
Trust Recoupment Tax Assessment Act (Cth) s128
Sales Tax Assessment Act (No 1) 1930 (Cth)
Taxation (Unpaid Company Tax) Assessment Act 1982 (Cth)
Companies Act 1961 (NSW) s264
Income Tax Regulations (WA)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
"The Validity of Notices for the Production of Documents Under Section 264 of the Income Tax Assessment Act 1936" (1988) 22 Taxation in Australia 641 Taxation in Australia Australia circa 1988 flag
(1981) 14 Taxation in Australia 710 (1981) 14 Taxation in Australia 710 Taxation in Australia Australia circa 1981 flag
(1983) 18 Taxation in Australia 517 (1983) 18 Taxation in Australia 517 Taxation in Australia Australia circa 1983 flag
(1983) 57 ALR 236 (1983) 57 ALR 236 Australia circa 1983 LexisNexis AU flag
[1967] QLR 30 [1967] QLR 30 Australia - Queensland circa 1967 flag
Allen, Allen & Hemsley v Deputy Commissioner of Taxation (NSW) (1988) 81 ALR 617; (1988) 19 ATR 1462 Australia circa 1988 LexisNexis AU flag
Arno v Forsyth (1986) 9 FCR 576; 65 ALR 125 Federal Court of Australia Australia circa 1986 Legal Online / Westlaw flag
Attorney-General (Cth) v Thomas 67 FLR 174; 13 ATR 859 Australia circa 1988 Legal Online / Westlaw flag
Australian National Airlines Commission v The Commonwealth [1975] HCA 33; (1975) 132 CLR 582; (1975) 6 ALR 433; (1975) 49 ALJR 338 High Court of Australia Australia - Commonwealth 29 Aug 1975 AustLII flag
Baker v Campbell [1983] HCA 39; (1983) 153 CLR 52; (1983) 49 ALR 385; (1983) 57 ALJR 749; 14 ATR 713; 83 ATC 4,606 High Court of Australia Australia - Commonwealth circa 1983 AustLII flag
Beneficial Finance Corporation Ltd v Conway [1970] VicRp 39; [1970] VR 321 Australia - Victoria 22 Oct 1969 AustLII flag
Bunning v Cross [1978] HCA 22; (1978) 141 CLR 54; (1978) 19 ALR 641; 52 ALJR 561; 52 ALJR 560 High Court of Australia Australia - Commonwealth 14 Jun 1978 AustLII flag
Calcraft v Guest [1898] UKLawRpKQB 46; [1898] 1 QB 759; 67 LJQB 505; 78 LT 283 United Kingdom 17 Mar 1898 CommonLII flag
Citibank Ltd v FCT (1988) 83 ALR 144; (1988) 19 ATR 1479; (1988) 16 ALD 486 Australia circa 1988 LexisNexis AU flag
Crowley v Murphy [1981] FCA 31; 34 ALR 496; (1981) 52 FLR 123 Federal Court of Australia Australia - Commonwealth 18 Mar 1981 AustLII flag
Re Deputy Commissioner of Taxation v Clarke and Kann [1984] FCA 94; 1 FCR 322 Federal Court of Australia Australia 11 Apr 1984 AustLII flag
Deputy Commissioner of Taxation v Ganke (1975) 25 FLR 98; [1975] 1 NSWLR 252; (1975) 5 ATR 292 Australia circa 1975 Legal Online / Westlaw flag
Eighth Oupan Pty Ltd v Commissioner of Taxation (1986) 10 FCR 559; 17 ATR 540 Federal Court of Australia Australia circa 1986 Legal Online / Westlaw flag
FCT v Australia & New Zealand Banking Group Ltd (1979) 23 ALR 480; (1979) 9 ATR 483; (1979) 53 ALJR 336 Australia circa 1979 LexisNexis AU flag
Ganke v Deputy Commissioner of Taxation (Cth) [No 2] (1982) 78 FLR 455; 13 ATR 440 Australia circa 1982 Legal Online / Westlaw flag
Rex v Power [1919] ArgusLawRp 98; (1919) 25 ALR 445 Australia 29 Oct 1919 AustLII flag
Grant v Downs [1976] HCA 63; (1976) 135 CLR 674; 11 ALR 577; 51 ALJR 198 High Court of Australia Australia - Commonwealth 26 Nov 1976 AustLII flag
Holmes v Deputy Commissioner of Taxation (1987) 19 ATR 1278 Australia circa 1987 Legal Online / Westlaw flag
Holmes v Deputy Commissioner of Taxation (Cth) 19 ATR 1173 Australia Legal Online / Westlaw flag
Lord Ashburton v Pape [1913] UKLawRpCh 80; [1913] 2 Ch 469; [1911-13] All ER 708 Court of Chancery United Kingdom 30 Jun 1913 CommonLII flag
O'Reilly v State Bank of Victoria Commissioners [1983] HCA 47; (1983) 153 CLR 1; (1982) 44 ALR 27; (1983) 57 ALJR 130; (1982) 13 ATR 706; 82 ATC 4,671 High Court of Australia Australia - Commonwealth 14 Apr 1983 AustLII flag
Packer v Deputy Commissioner of Taxation [1985] 1 Qd R 275; (1984) 55 ALR 242; (1984) 73 FLR 205; 15 ATR 1038 Australia - Queensland circa 1985 LexisNexis AU flag
Parker v Churchill (1985) 9 FCR 316; (1985) 63 ALR 326 Federal Court of Australia Australia circa 1985 Legal Online / Westlaw flag
Prior v Sherwood [1906] ArgusLawRp 57; (1906) 3 CLR 1054; 12 ALR 510 Argus Law Reports Australia 15 May 1906 AustLII flag
R v Bell 37 ALR 354; 56 FLR 317; (1985) 2 NSWLR 466; 18 A Crim R 19 Australia circa 1988 LexisNexis AU flag
R v Cox and Railton (1884) 14 QBD 153 Queen's Bench United Kingdom circa 1884 LexisNexis / Westlaw flag
R v Tillett; Ex parte Newton (1969) 14 FLR 101 Australia 28 May 1968 PacLII flag
Scanlan v Swan; Swan, Ex p [1984] 1 Qd R 21; 68 FLR 60; 14 ATR 21 Australia - Queensland circa 1984 LexisNexis AU flag
Senior v Holdsworth [1976] QB 23; [1975] 2 All ER 1009 United Kingdom circa 1976 LexisNexis / Westlaw flag
Sixth Ravini Pty Ltd and Eighth Oupan Pty Ltd v FCT (1985) 6 FCR 356; 16 ATR 499 Federal Court of Australia Australia circa 1985 Legal Online / Westlaw flag
Smorgon v Australia and New Zealand Banking Group Ltd [1976] HCA 53; 134 CLR 475; 13 ALR 481; (1976) 6 ATR 690; 51 ALJR 137 High Court of Australia Australia - Commonwealth 3 Dec 1906 AustLII flag
Snow v Keating (Deputy Commissioner of Taxation (WA)) (1978) 19 ALR 373; 8 ATR 507 Australia circa 1978 LexisNexis AU flag
Taxation, Deputy Commissioner of (Cth) v Naidoo (1981) 55 FLR 245; 12 ATR 348 Australia circa 1981 Legal Online / Westlaw flag
Taxation, Deputy Commissioner of v Saddler (1983) 34 SASR 254; 77 FLR 263; (1983) 14 ATR 616 Supreme Court of South Australia Australia - South Australia circa 1983 Legal Online / Westlaw flag
Thiel v FCT 16 ATR 651 Australia circa 1988 Legal Online / Westlaw flag
Van Reesma [sic] v Mills 12 ATR 263 Australia circa 1988 Legal Online / Westlaw flag
Vardas v South British Insurance Co Ltd [1977] 2 NSWLR 652; (1976) 2 ACLR 226 Australia - New South Wales circa 1977 LexisNexis AU flag
2 All Er 81 2 All ER 81 United Kingdom circa 1988 LexisNexis flag

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