CUB Australia Holding Pty Ltd v Commissioner of Taxation [2021] FCAFC 171

Federal Court of Australia

CUB Australia Holding Pty Ltd v Commissioner of Taxation [2021] FCAFC 171 Appeal from: CUB Australia Holding Pty Ltd v Commissioner of Taxation [2021] FCA 43

File number: VID 97 of 2021

Judgment of: MIDDLETON, MCKERRACHER AND GRIFFITHS JJ

Date of judgment: 21 September 2021

Catchwords: TAXATION – statutory notice to give information – where Commissioner sought particulars of documents over which legal professional privilege had been claimed – whether the notice was invalid on the ground that it was issued for an improper purpose – whether the extent of information sought and prior requests in correspondence indicated the Commissioner's purpose was to determine the validity of the privilege claims – where the primary judge found that the primary and only purpose of the notice was to provide the Commissioner with sufficient information to decide whether to accept or challenge the privilege claims – whether the primary judge erred in the application of principles concerning multiple purposes

Legislation: Administrative Decisions (Judicial Review) Act 1977 (Cth) s 13 Taxation Administration Act 1953 (Cth) s 353-10; Sch 1

Cases cited: Arthur Yates & Co Pty Ltd v Vegetable Seeds Committee [1945] HCA 55; (1945) 72 CLR 37 Commissioner of Australian Federal Police v Propend Finance Pty Ltd [1997] HCA 3; (1997) 188 CLR 501 Fieldhouse v Commissioner of Taxation (1989) 25 FCR 187 Glencore International AG v Federal Commissioner of Taxation [2019] HCA 26; (2019) 265 CLR 646 Haneef v Minister for Immigration and Citizenship [2007] FCA 1273; (2007) 161 FCR 40 LHRC v Federal Commissioner of Taxation [2015] FCAFC 184; (2015) 239 FCR 240 Minister for Aboriginal and Torres Strait Islander Affairs v Western Australia [1996] FCA 395; (1996) 67 FCR 40 Minister for Public Works & Local Government v Duggan [1951] HCA 29; (1951) 83 CLR 424 Phosphate Resources Ltd v Minister for the Environment, Heritage & the Arts (No 2) [2008] FCA 1521; (2008) 162 LGERA 154 Planning Commission (WA) v Temwood Holdings Pty Ltd [2004] HCA 63; (2004) 221 CLR 30 R v Toohey; Ex parte Northern Land Council [1981] HCA 74; (1981) 151 CLR 170 Reid v Sinderberry [1944] HCA 15; (1944) 68 CLR 504 Samrein Pty Ltd v Metropolitan Water Sewerage and Drainage Board (1982) 56 ALJR 678; (1982) 41 ALR 467 Thompson v Randwick Municipal Council [1950] HCA 33; (1950) 81 CLR 87