Woodroffe v National Crime Authority [1999] FCA 680

Woodroffe v National Crime Authority [1999] FCA 680

Assuming a serious question to be tried exists as to the impropriety of information shared by the NCA, the applicant has not established grounds for the Court to restrain the DCT from issuing amended assessments or relying on such information. The legislative scheme obliges the DCT to act on any information in his possession and provides an exclusive statutory scheme for review. Practicalities and the balance of convenience do not justify interlocutory injunctive relief sought by the applicant.

Jurisdiction
Australia
Judgment Date
21 May 1999
Procedural Posture
Application for Interlocutory Injunction / Interlocutory Application Ruling
Outcome
Interlocutory injunctive relief refused; application for injunction dismissed.
Legal Topics
['use of Illegally Obtained Evidence' 'interlocutory Injunctions' 'powers and Duties of Commissioner of Taxation' 'judicial Review Exclusion' 'information Sharing Between Agencies']
['administrative Law' 'taxation Law' 'criminal Procedure'] ['use of Illegally Obtained Evidence' 'interlocutory Injunctions' 'powers and Duties of Commissioner of Taxation' 'judicial Review Exclusion' 'information Sharing Between Agencies']

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Procedural Posture

Application for Interlocutory Injunction / Interlocutory Application Ruling

Legal Issues

  1. 1 ['Whether the Deputy Commissioner of Taxation can be restrained from using or relying on information obtained by the National Crime Authority in amending assessments, where the information was allegedly unlawfully obtained or disclosed.' 'Whether interlocutory injunctive relief is appropriate to restrain the making of amended tax assessments based on such information.']

Ratio Decidendi

Assuming a serious question to be tried exists as to the impropriety of information shared by the NCA, the applicant has not established grounds for the Court to restrain the DCT from issuing amended assessments or relying on such information. The legislative scheme obliges the DCT to act on any information in his possession and provides an exclusive statutory scheme for review. Practicalities and the balance of convenience do not justify interlocutory injunctive relief sought by the applicant.

Court Disposition

Interlocutory injunctive relief refused; application for injunction dismissed.

Orders

  • ['Application for interlocutory injunction restraining the Deputy Commissioner of Taxation from issuing or relying upon amended assessments is refused.' 'Applicant granted liberty to pursue other forms of interlocutory relief.' 'Time for application for leave to appeal runs from date of publication of reasons.']