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"1984 Revisited - Review of the Commissioner of Taxation's Access Powers under Section 263 of the Income Tax Assessment Act 1936"   flag 

(1989-1990) 12 Adelaide Law Review 126
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
"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
"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

Legislation Cited

Legislation Name Provision
Taxation Laws Amendment Bill (No 2) 1987 (Cth)
Acts Interpretation Act 1901 (Cth) s25A
Bankruptcy Act 1966 (Cth)
Crimes Act 1914 (Cth)
Fringe Benefits Tax Assessment Act 1986 (Cth)
INCOME TAX ASSESSMENT ACT 1936 (Cth) s130
Taxation Administration Act 1953 (Cth) s6, s8
Trust Recoupment Tax Assessment Act 1985 (Cth)
Australian Capital Territory Taxation (Administration) Act 1969 (Cth)
Bank Account Debits Tax Administration Act 1982 (Cth)
Companies Act 1981 (Cth) s263
Estate Duty Assessment Act 1914 (Cth)
Sales Tax Procedure Act 1934 (Cth)
Tobacco Charges Assessment Act 1955 (Cth)
Taxation (Unpaid Company Tax) Assessment Act 1982 (Cth)
Taxation Laws Amendment Act (No 2) 1987 (Cth)
Wool Tax (Administration) Act 1964 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"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" (1989-1990) 12 Adelaide Law Review 63 Adelaide Law Review Australia circa 1990 AustLII flag
Citibank Ltd, Re [1989] 1 Qd R 516; (1988) 93 FLR 469; 19 ATR 1847; 88 ATC 4,941 Australia - Queensland circa 1989 LexisNexis AU flag
FCT v Citibank Ltd (1989) 20 FCR 403; (1989) 85 ALR 588; (1989) 20 ATR 292 Federal Court of Australia Australia circa 1989 Legal Online / Westlaw flag
Saunders v FCT [1988] FCA 136; (1988) 15 ALD 353; (1988) 88 ATC 4,349; (1988) 19 ATR 1289 Federal Court of Australia Australia - Commonwealth 29 Apr 1988 AustLII flag
(1988) 19 Atr 1045 (1988) 19 ATR 1045 Australia circa 1988 Legal Online / Westlaw flag
"Minutes of Tax Liaison Group Discussion on 25 November 1987" (1988) 22 Taxation in Australia 457 Taxation in Australia Australia circa 1988 flag
Allen, Allen & Hemsley v Deputy Commissioner of Taxation (NSW) (1988) 81 ALR 617; (1988) 19 ATR 1462 Australia circa 1988 LexisNexis AU flag
Citibank Ltd v FCT (1988) 83 ALR 144; (1988) 19 ATR 1479; (1988) 16 ALD 486 Australia circa 1988 LexisNexis AU flag
Clyne v Commissioner of Taxation [1985] FCA 363; (1985) 8 FCR 130; (1985) 16 ATR 938 Federal Court of Australia Australia - Commonwealth 2 Oct 1985 AustLII 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
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
Blunt v Park Lane Hotel Ltd [1942] 2 KB 25; (1985) 59 ALR 254 United Kingdom circa 1985 LexisNexis / Westlaw flag
Commercial Bureau (Aust) Pty Ltd v Allen; Ex parte FCT [1984] FCA 62; (1984) 1 FCR 202; (1984) 52 ALR 703; 15 ATR 468 Federal Court of Australia Australia - Commonwealth 29 Mar 1984 AustLII 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
(1983) 18 Taxation in Australia 517 (1983) 18 Taxation in Australia 517 Taxation in Australia Australia circa 1983 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
O'Reilly v The Commissioners of State Bank of Victoria (1983) 153 CLR 39; (1983) 46 ALR 225; (1983) 14 ATR 64; (1983) 57 ALJR 342 Australia - Commonwealth circa 1983 Legal Online / Westlaw flag
"Investigations and Rights of Access" (1983) 18 Taxation in Australia 405 Taxation in Australia Australia circa 1983 flag
Pioneer Concrete (Vic) Pty Ltd v Trade Practices Commission [1982] HCA 65; (1982) 152 CLR 460; 43 ALR 449; [1982] ATPR 40-320; 2 TPR 160; 57 ALJR 1 High Court of Australia Australia - Commonwealth 11 Nov 1982 AustLII flag
Scanlan v Swan (1982) 61 FLR 468; (1982) 13 ATR 420 Australia circa 1982 Legal Online / Westlaw flag
Barker v Wilson [1980] 2 All ER 81; [1980] 1 WLR 884; [1980] Crim LR 373; (1980) 70 Cr App R 283; (1980) 144 JP 425 United Kingdom circa 1980 LexisNexis 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
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
Norwest Holst Ltd v Secretary of State for Trade [1978] Ch 201 Court of Chancery United Kingdom circa 1978 LexisNexis / Westlaw flag
R v Tompkins (1977) 67 Cr App R 181 United Kingdom circa 1977 LexisNexis 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
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
Southwestern Indemnities Ltd v Bank of New South Wales [1973] HCA 52; (1973) 129 CLR 512; 1 ALR 517; (1973) 4 ATR 130; 47 ALJR 600 High Court of Australia Australia - Commonwealth 9 Nov 1973 AustLII flag
Fowler v Taylor [1957] VicRp 85; [1957] VR 593; [1957] ALR 1118 Australia - Victoria 31 May 1957 AustLII flag
Associated Provincial Picture Houses Ltd v Wednesbury Corporation [1947] EWCA Civ 1; [1948] 1 AC 223; [1948] 1 KB 223; [1947] 2 All ER 680; [1948] LJR 190; (1947) 63 TLR 623; (1947) 45 LGR 635; (1947) 177 LT 641; (1947) 112 JP 55 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Nov 1947 BAILII flag
Province of Bombay v Municipal Corporation of Bombay [1947] AC 58 United Kingdom circa 1947 LexisNexis / Westlaw flag
Clyde Engineering Co Ltd v Cowburn [1926] HCA 6; (1926) 37 CLR 466; 32 ALR 214 High Court of Australia Australia - Commonwealth circa 1926 AustLII flag
Bradken Consolidated Ltd v Broken Hill Proprietary Co Ltd [1979] HCA 15 High Court of Australia Australia - Commonwealth 11 Aug 1917 AustLII 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
Goodwin v Phillips [1908] HCA 55; (1908) 7 CLR 1 High Court of Australia Australia - Commonwealth 3 Sep 1908 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
R v Cox and Railton (1884) 14 QBD 153 Queen's Bench United Kingdom circa 1884 LexisNexis / Westlaw flag
Corporate Consultants International Ltd v FCT 49 FLR 377; 11 ATR 395 Australia circa 1990 Legal Online / Westlaw flag
Kerrison v Commissioner of Taxation (Cth) 40 SASR 360; 82 FLR 223; (1986) 17 ATR 338 Supreme Court of South Australia Australia - South Australia circa 1990 Legal Online / Westlaw flag

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