Currie v Deputy Commissioner of Taxation

Currie, the applicant, sought an injunction against the Deputy Commissioner of Taxation, the respondent, to prevent the respondent from requiring Currie to answer questions pursuant to a notice served under s 264 of the Income Tax Assessment Act 1936 (Cth). The dispute was heard and determined in the Federal Court of Australia. The legal issues before the court were whether the respondent had exceeded its powers under the statute by serving the notice, and if the applicant had a sufficient interest in the matter to seek an injunction.

The court considered whether the notice served on Currie was valid under the Act and whether the questions to be answered were relevant and necessary for the purposes of the investigation. The court found that the notice was valid and the questions were relevant, but determined that the respondent had exceeded its powers by not considering the impact of the questions on Currie’s privacy and other rights. The court held that the respondent's actions were unreasonable and oppressive, and granted the injunction sought by Currie. The court also reserved the costs of the motion for further determination.