In a decision handed down on Thur 6.9.2012, the Full Federal Court has dismissed a taxpayer’s appeal from part of the judgment of Robertson J in Binetter v DCT (No 3) [2012] FCA 704, concerning the validity of s 264 notices issued by the Commissioner.
The Federal Court had refused the taxpayer’s application for judicial review of the Commissioner’s decision to issue a notice under s 264 of the ITAA 1936 requiring her to furnish information and to produce documents. The taxpayer appealed from that part of the judgment relating to whether she was entitled to refuse to comply with the Notice on one or more grounds including self-incrimination privilege and that the Notice was invalid as it was issued for an improper purpose.
The case concerned the ATO’s attempt to obtain additional information and evidence concerning certain bank deposits (totalling $3.8m) made into a joint bank account in the name of the taxpayer and her late husband during the 1 July 2001 to 30 June 2009 years of income.
The Full Federal Court rejected all of the taxpayer’s grounds of appeal. It also extended the time for compliance with the s 264 notice issued to the taxpayer on 24 February 2012 until 5:00 pm on 20 September 2012 “or until such further time and date as the respondent may by notice in writing to the appellant allow”.
(Binetter v DCT [2012] FCAFC 126, Full Federal Court, Edmonds, Perram and Jagot JJ, 6 September 2012.)
[LTN 173, 6/9]