Sharp & Anor v. The Deputy Commmissioner of Taxation for the Commonwealth of Australia & Ors [1988] FCA 76

Sharp & Anor v. The Deputy Commmissioner of Taxation for the Commonwealth of Australia & Ors [1988] FCA 76

Because the refusal of interlocutory relief was effectively final, as perusal of the fax books before the judicial review hearing would deprive the applicants of the practical benefit of any later success, and because the decision was sufficiently doubtful in all the circumstances to warrant reconsideration by the Full Court, leave to appeal was granted and interim protection was continued.

Jurisdiction
Australia
Judgment Date
11 March 1988
Procedural Posture
Application for Leave to Appeal Under S.24(1 A) of the Federal Court of Australia Act 1976 / Leave to Appeal From Refusal of Interlocutory Relief
Outcome
Application for leave to appeal granted; interim protective relief continued; costs reserved.
Legal Topics
['leave to Appeal From Interlocutory Order' 'interim Relief' 'judicial Review' 'commissioner of Taxation Access Powers Under S.263 of the Income Tax Assessment Act 1936']
['practice and Procedure' 'taxation' 'administrative Law'] ['leave to Appeal From Interlocutory Order' 'interim Relief' 'judicial Review' 'commissioner of Taxation Access Powers Under S.263 of the Income Tax Assessment Act 1936']

Case Brief

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Procedural Posture

Application for Leave to Appeal Under S.24(1 A) of the Federal Court of Australia Act 1976 / Leave to Appeal From Refusal of Interlocutory Relief

Legal Issues

  1. 1 ["Whether leave should be granted to appeal from Beaumont J.'s refusal of interlocutory relief preventing officers of the Commissioner from perusing copies of fax books." 'Whether the proposed appeal had sufficient doubt to warrant reconsideration by the Full Court and whether substantial injustice would result if leave were refused.' 'Whether interim protection should continue pending the appeal.']

Ratio Decidendi

Because the refusal of interlocutory relief was effectively final, as perusal of the fax books before the judicial review hearing would deprive the applicants of the practical benefit of any later success, and because the decision was sufficiently doubtful in all the circumstances to warrant reconsideration by the Full Court, leave to appeal was granted and interim protection was continued.

Court Disposition

Application for leave to appeal granted; interim protective relief continued; costs reserved.

Orders

  • ['The applicants have leave to appeal from the decision of the Honourable Mr. Justice Beaumont delivered 7 March 1988.' 'Upon the applicants renewing until further order their existing undertakings to the Court it be directed that exhibit A be retained by the Court in a sealed envelope and not be made available for...