*Denlay v FCT – Commissioner can use illegally obtained information in raising Amended/Assessments without affecting their validity – Full Federal Court [41]

The ATO Fri 15.3.2013, released a Decision Impact Statement on the Full Federal Court’s decision in Denlay v FCT (2011) 83 ATR 625. In that case, the Full Federal Court unanimously confirmed that the Commissioner was not in breach of the criminal code in using illegally obtained information to issued amended assessments to a taxpayer and his wife. Broadly, the ATO said the Full Court’s decision confirms that “the use of information, however obtained, will not vitiate an assessment for conscious maladministration”.

[LTN 51, 15/3/13]