Whittaker v Child Support Registrar

FEDERAL COURT OF AUSTRALIA

Whittaker v Child Support Registrar [2002] FCA 1430

MARK ALAN WHITTAKER v THE CHILD SUPPORT REGISTRAR

Q 130 OF 2002

DOWSETT J
24 OCTOBER 2002
BRISBANE

IN THE FEDERAL COURT OF AUSTRALIA
QUEENSLAND DISTRICT REGISTRY	Q 130 OF 2002

BETWEEN:	MARK ALAN WHITTAKER APPLICANT
AND:	THE CHILD SUPPORT REGISTRAR RESPONDENT
JUDGE:	DOWSETT J
DATE OF ORDER:	24 OCTOBER 2002
WHERE MADE:	BRISBANE

THE COURT ORDERS THAT:

1.        The application be dismissed.

2.        The applicant pay the respondent’s costs of the application, including reserved costs.

Note:   Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA
QUEENSLAND DISTRICT REGISTRY	Q 130 OF 2002

BETWEEN:	MARK ALAN WHITTAKER APPLICANT
AND:	THE CHILD SUPPORT REGISTRAR RESPONDENT

JUDGE:	DOWSETT J
DATE:	24 OCTOBER 2002
PLACE:	BRISBANE

REASONS FOR JUDGMENT

1. I am presently considering an application for prerogative relief in respect of an application by the Child Support Registrar addressed to the applicant, seeking to obtain his tax file number. Section 16B and 16C of the Child Support (Registration and Collection) Act 1988 (Cth) (the “Collection Act”) and ss 150B, 150C and 150D of the Child Support (Assessment) Act 1989 (Cth) (the “Assessment Act”) authorise such a request. However the applicant submits that the request is inconsistent with the Privacy Act 1988 (Cth) and with provisions of the Taxation Administration Act 1953 (Cth) (the “Tax Administration Act”).  It is also submitted that some provisions of the last-mentioned Act are invalid.

2. I will deal with the Constitutional question first. Reliance is placed upon s 55 of the Constitution, which provides in part:

   Laws imposing taxation shall deal only with the imposition of taxation, and any provision therein dealing with any other matter shall be of no effect.

3. Subsection 8WA(1) of the Tax Administration Act provides:

   A person must not require or request another person to quote the other person’s tax file number.

4. Subsection 8WA(1AA) provides for certain exceptions.  One such exception is where the request is made in connection with the exercise of powers or performance of functions pursuant to an obligation imposed by a taxation law or a law of the Commonwealth referred to in par 202(ga) of the Income Tax Assessment Act 1997 (Cth) (the “Tax Assessment Act”). That paragraph relates to the facilitation of the administration of the Assessment Act and the Collection Act. Thus s 8WA has no apparent application for present purposes. Similar considerations apply to s 8WB of the Tax Administration Act. However the applicant submits that the exception provisions do not relate to matters of taxation and that s 55 of the Constitution prohibits their enactment in a law which imposes taxation. The short answer to that is that neither the Tax Administration Act, nor the Tax Assessment Act, in fact, imposes taxation. In any event, a challenge to the validity of ss 8WA and 8WB would inevitably result in their…