Commissioner for ACT Revenue v Dataflex Pty Ltd and ACT Civil Administrative Tribunal

[2011] ACTCA 14

ACT Court of Appeal

Built by Barristers,
For Australian Law.

See how it works

Interrogate

Catchwords

1. Taxation
2. › Payroll tax
3. › Penalty for non-compliance
4. › Reduction in penalty tax for voluntary disclosure
5. › Meaning of 'investigation'
6. › Whether confined to exercise of compulsory powers
7. › Taxation Administration Act 1999 (ACT), ss 31, 32, 33, 82
1. Statutory Interpretation
2. › Ordinary meaning of statutory terms
3. › Presumption that undefined words bear ordinary meaning
4. › Whether context or purpose requires narrower meaning
5. › Role of extrinsic materials
6. › Relevance of legislation in other jurisdictions
7. › Taxation Administration Act 1999 (ACT), s 32
8. › Legislation Act 2001 (ACT), s 126(1)
1. Words and Phrases
2. › 'Investigation'
3. › 'Relating to'
4. › 'Is to be carried out'
5. › Taxation Administration Act 1999 (ACT), ss 32, 33

Quick Take

'Investigation' in ss 32 and 33 of the Taxation Administration Act 1999 (ACT) bears its ordinary meaning of 'the act or process of searching or inquiring in order to ascertain facts' and is not confined to investigations involving the exercise of compulsory powers under Div 9.2. A letter from the Revenue Office identifying a specific taxpayer's non-compliance and requesting information to determine liability constitutes informing the taxpayer that an investigation relating to it is to be carried out, even where the letter forms part of a broader general investigation.