Australian Crime Commission v AA Pty Ltd [2006] FCAFC 30

Australian Crime Commission v AA Pty Ltd [2006] FCAFC 30

Section 59(7) of the Australian Crime Commission Act 2002 (Cth), read in context and with the definition of 'law enforcement agency', empowers the Chief Executive Officer to provide compulsorily acquired information to an agency responsible for enforcement of a law or laws of the Commonwealth, provided the statutory conditions are satisfied. The definition does not require responsibility for enforcement of all laws of the Commonwealth. Because the Australian Taxation Office, through the Commissioner of Taxation and authorised persons, can investigate and prosecute certain taxation offences and is responsible for enforcement of certain Commonwealth taxation laws, it is a law enforcement...

Jurisdiction
Australia
Judgment Date
20 March 2006
Procedural Posture
Appeal From a Single Judge of the Federal Court of Australia in Proceedings Under the Administrative Decisions (judicial Review) Act 1977 (cth) / Full Court Appeal on the Construction of S 59(7) of the Australian Crime Commission Act 2002 (cth); Matter Remitted for Further Hearing
Outcome
Appeal allowed; declarations and costs order at first instance set aside; matter remitted for further hearing.
Legal Topics
['australian Crime Commission Compulsory Examination Powers' 'disclosure of Information to the Australian Taxation Office' 'meaning of Law Enforcement Agency' 'judicial Review of Administrative Decision']
['administrative Law' 'statutory Interpretation' 'criminal Law Enforcement' 'taxation Law'] ['australian Crime Commission Compulsory Examination Powers' 'disclosure of Information to the Australian Taxation Office' 'meaning of Law Enforcement Agency' 'judicial Review of Administrative Decision']

Case Brief

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Procedural Posture

Appeal From a Single Judge of the Federal Court of Australia in Proceedings Under the Administrative Decisions (judicial Review) Act 1977 (cth) / Full Court Appeal on the Construction of S 59(7) of the Australian Crime Commission Act 2002 (cth); Matter Remitted for Further Hearing

Legal Issues

  1. 1 ['Whether the Chief Executive Officer of the Australian Crime Commission had power under s 59(7) of the Australian Crime Commission Act 2002 (Cth) to give information compulsorily obtained from Mr BB to the Australian Taxation Office.' 'Whether the Australian Taxation Office is a law enforcement agency within the meaning of the Australian Crime Commission Act 2002 (Cth).' 'Whether the definition of law enforcement agency requires an authority or person to be responsible for enforcement of all laws of the Commonwealth or only a law or laws of the Commonwealth.']

Ratio Decidendi

Section 59(7) of the Australian Crime Commission Act 2002 (Cth), read in context and with the definition of 'law enforcement agency', empowers the Chief Executive Officer to provide compulsorily acquired information to an agency responsible for enforcement of a law or laws of the Commonwealth, provided the statutory conditions are satisfied. The definition does not require responsibility for enforcement of all laws of the Commonwealth. Because the Australian Taxation Office, through the Commissioner of Taxation and authorised persons, can investigate and prosecute certain taxation offences and is responsible for enforcement of certain Commonwealth taxation laws, it is a law enforcement...

Court Disposition

Appeal allowed; declarations and costs order at first instance set aside; matter remitted for further hearing.

Orders

  • ['The appeal be allowed.' "The respondents pay the appellants' costs of the appeal." 'The declarations made by pars 2 and 3 of the Orders made on 31 August 2005, and the order for costs made by par 4 of those Orders, be set aside.' 'The respondents be granted a costs certificate under s 6(1) of the Federal...