Income Tax Case Law Update 16 April 2012

The Federal Court of Australia has handed down its decision in the case of Binetter v Deputy Commissioner of Taxation [2012] FCA 377. The key issues involved requirements for a valid notice requiring addresses to provide information to the Commissioner of Taxation under s 264(1)(b) of the Income Tax Assessment Act 1936 (Cth).

 It was decided that the information sought must be specified with sufficient clarity. Consequently, the court ordered that the respondent extend the time for compliance with the notice.

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