Nicholls v Commissioner of Australian Federal Police (No 2) [2009] FCAFC 101

Nicholls v Commissioner of Australian Federal Police (No 2) [2009] FCAFC 101

Section 3E of the Taxation Administration Act 1953 provides a complete answer authorising the use of compulsorily acquired information by taxation authorities for the purpose of applying for a search warrant, and the terms of the warrant were sufficiently certain; thus, the appeal must be dismissed.

Parties
Appellant: Arthur Christopher Nicholls; First Respondent: Commissioner of Australian Federal Police; Second Respondent: Commissioner of Taxation
Jurisdiction
Australia
Judgment Date
11 August 2009
Procedural Posture
Appeal / Judgment on Appeal From Single Judge of Federal Court
Outcome
Appeal dismissed with costs
Legal Topics
Use of Compulsorily Acquired Information, Disclosure for Law Enforcement Purposes, Validity of Search Warrants
Taxation Law Criminal Law Use of Compulsorily Acquired Information Disclosure for Law Enforcement Purposes Validity of Search Warrants

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Parties

Arthur Christopher Nicholls

Appellant

Commissioner of Australian Federal Police

First Respondent

Commissioner of Taxation

Second Respondent

Procedural Posture

Appeal / Judgment on Appeal From Single Judge of Federal Court

Legal Issues

  1. 1 Whether information compulsorily acquired under a taxation law can be used to apply for a search warrant
  2. 2 Whether s 3E of the Taxation Administration Act 1953 authorises such use
  3. 3 Whether failure to specify an offence in the search warrant invalidated it

Ratio Decidendi

Section 3E of the Taxation Administration Act 1953 provides a complete answer authorising the use of compulsorily acquired information by taxation authorities for the purpose of applying for a search warrant, and the terms of the warrant were sufficiently certain; thus, the appeal must be dismissed.

Court Disposition

Appeal dismissed with costs

Orders

  • The appeal be dismissed.
  • The appellant pay the respondents' costs of and incidental to the appeal, to be taxed if not agreed.