Deputy Commissioner of Taxation v Rennie Produce (Aust) Pty Ltd (in liq) [2018] FCAFC 38

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Rennie Produce (Aust) Pty Ltd (in liq) [2018] FCAFC 38 File number: VID 1155 of 2017

Judges: Kenny, Robertson and THAWLEY JJ

Date of judgment: 20 March 2018

Catchwords: CONTEMPT OF COURT – documents obtained through summonses – holder of the documents subject to the principle in Harman v Secretary of State for Home Department [1983] 1 AC 280 (the Harman obligation) – where holder of the documents required to give documents to the Commissioner by notice pursuant to s 353-10 of Sch 1 to the Taxation Administration Act 1953 (Cth) (the Notice) – whether holder of the documents is prevented or excused from complying with the Notice by reason of the Harman obligation TAXATION – whether the recipient of a notice to give documents to the Commissioner pursuant to s 353-10 of Sch 1 to the Taxation Administration Act 1953 (Cth) (the Notice) is prevented or excused from complying with the Notice by reason of the principle in Harman v Secretary of State for Home Department [1983] 1 AC 280 (the Harman obligation) – whether the Harman obligation prevents taxation officers from receiving any documents given to them pursuant to the Notice, or using those documents in the lawful exercise of the powers and functions vested in the Commissioner

Legislation: Corporations Act 2001 (Cth) ss 461, 471B, 596A, 596B Evidence Act 1995 (Cth) s 191 Federal Court of Australia Act 1976 (Cth) s 20 Income Tax Assessment Act 1936 (Cth) ss 8, 263, 264 Income Tax Assessment Act 1997 (Cth) s 1-7 Taxation Administration Act 1953 (Cth) ss 3A, 8C, 8E, Sch 1 ss 353-10, 356-5