Allen Allen & Hemsley v. Deputy Commissioner of Taxation & Anor [1988] FCA 231

Allen Allen & Hemsley v. Deputy Commissioner of Taxation & Anor [1988] FCA 231

There is a serious question to be tried regarding whether the respondents failed to consider relevant matters in deciding to access the applicants' trust account records. The balance of convenience favours granting interlocutory relief to restrain access until further order.

Parties
Applicant: Allen Allen & Hemsley; First Respondent: Deputy Commissioner of Taxation; Second Respondent: Robert Lindsay Fitton
Jurisdiction
Australia
Judgment Date
13 May 1988
Procedural Posture
Application for Interlocutory Relief / Ex Tempore Judgment on Interlocutory Injunction
Outcome
Interlocutory injunction granted
Legal Topics
Interlocutory Injunctions, Legal Professional Privilege, Powers of Commissioner of Taxation, Natural Justice, Judicial Review
Administrative Law Taxation Law Civil Procedure Interlocutory Injunctions Legal Professional Privilege Powers of Commissioner of Taxation Natural Justice Judicial Review

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Parties

Allen Allen & Hemsley

Applicant

Deputy Commissioner of Taxation

First Respondent

Robert Lindsay Fitton

Second Respondent

Procedural Posture

Application for Interlocutory Relief / Ex Tempore Judgment on Interlocutory Injunction

Legal Issues

  1. 1 Whether the respondents' decision to access trust account records was made in breach of natural justice
  2. 2 Whether section 263 of the Income Tax Assessment Act 1936 authorises such access
  3. 3 Whether the decision involved improper exercise of power or unreasonableness

Ratio Decidendi

There is a serious question to be tried regarding whether the respondents failed to consider relevant matters in deciding to access the applicants' trust account records. The balance of convenience favours granting interlocutory relief to restrain access until further order.

Court Disposition

Interlocutory injunction granted

Orders

  • Order restraining the respondents, their servants or agents, from seeking access to the 1981 trust account records of the applicants until further order of the Court.
  • Directions hearing to be brought forward to a date to be fixed by arrangement with the parties.