Wilhelm v McKay [2007] FCA 367

Wilhelm v McKay [2007] FCA 367

The applicants failed to demonstrate an arguable case to support the proposed amendments; officers of the ATO had power to investigate tax-related offences and apply for a search warrant; the challenged decisions did not constitute reviewable administrative decisions under the ADJR Act; there was no material misrepresentation or want of good faith; leave to amend and to join a party was refused.

Jurisdiction
Australia
Judgment Date
15 March 2007
Procedural Posture
Application for Order of Review / Application for Leave to Amend and Join Party
Outcome
Leave to amend and leave to join a party refused with costs.
Legal Topics
['judicial Review' 'search Warrants' 'investigation Powers' 'settlement Deeds' 'tax Related Offences']
['practice and Procedure' 'administrative Law' 'taxation'] ['judicial Review' 'search Warrants' 'investigation Powers' 'settlement Deeds' 'tax Related Offences']

Case Brief

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Procedural Posture

Application for Order of Review / Application for Leave to Amend and Join Party

Legal Issues

  1. 1 ['Whether officers of the ATO had power to investigate alleged offences under Commonwealth law and to apply for a search warrant' 'Whether the decision to swear information/apply for warrant and issue the warrant constituted a decision of an administrative character made under an enactment' 'Whether failure to disclose settlement arrangements constituted a misrepresentation or breach of duty of good faith' 'Whether leave to amend and join a party should be granted']

Ratio Decidendi

The applicants failed to demonstrate an arguable case to support the proposed amendments; officers of the ATO had power to investigate tax-related offences and apply for a search warrant; the challenged decisions did not constitute reviewable administrative decisions under the ADJR Act; there was no material misrepresentation or want of good faith; leave to amend and to join a party was refused.

Court Disposition

Leave to amend and leave to join a party refused with costs.

Orders

  • ['Application for Leave to Amend the Application for an Order of Review is refused.' 'Application for Leave to Join Phillip Richard Bell as a respondent is refused.' 'Notice of Motion filed 29 May 2006 is dismissed.' "Applicants to pay the respondents' costs of and incidental to the Notice of Motion filed 29 May...