Conley, John Patrick & Anor v Deputy Commissioner of Taxation & Anor [1998] FCA 110

Conley, John Patrick & Anor v Deputy Commissioner of Taxation & Anor [1998] FCA 110

Section 218 of the Income Tax Assessment Act requires the recipient of a notice to pay money held or due in Australian currency; notices demanding payment from foreign currency accounts are uncertain and invalid as they do not state the obligation in terms of Australian currency nor provide for conversion.

Jurisdiction
Australia
Judgment Date
27 February 1998
Procedural Posture
Application for Judicial Review / Judgment
Outcome
s 218 notices set aside as invalid for uncertainty; parties directed to bring proposed orders within 14 days.
Legal Topics
['recovery of Tax' 'notices to Banks' 'foreign Currency Accounts' 'uncertainty of Administrative Notices']
['taxation Law' 'administrative Law'] ['recovery of Tax' 'notices to Banks' 'foreign Currency Accounts' 'uncertainty of Administrative Notices']

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Procedural Posture

Application for Judicial Review / Judgment

Legal Issues

  1. 1 ["Whether United States dollars onshore foreign currency accounts are 'money' or 'commodity' for s 218 of Income Tax Assessment Act" 'Whether s 218 requires money held or due to be Australian currency' 'Whether s 218 notices were invalid for uncertainty' 'Whether the notices failed to express the obligation imposed on recipient']

Ratio Decidendi

Section 218 of the Income Tax Assessment Act requires the recipient of a notice to pay money held or due in Australian currency; notices demanding payment from foreign currency accounts are uncertain and invalid as they do not state the obligation in terms of Australian currency nor provide for conversion.

Court Disposition

s 218 notices set aside as invalid for uncertainty; parties directed to bring proposed orders within 14 days.

Orders

  • ["Applicants' costs to be paid by Deputy Commissioner of Taxation" 'Appropriate order to be made regarding costs of National Australia Bank Limited']