Federal Court of Australia
CATCHWORDS
Administrative law - contempt of court - power of Commissioner of Taxation to full and free access to nilaces
for the purpose or purposes of the Income Tax Assessment Act
1936 - whether power extends to documents in custody of Court.
Income Tax Assessment Act 1936 ss.16, 263, 264 Trade Practices Act 1974 s.155
COMMERCIAL BUREAU (AUSTRALIA) PTY. LTD. v. JAMES DOUGLAS ALLEN, ROBERT LYNDON LEE and DAVID LLOYD OWEN
Ex parte THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
V. No. G.285 of 1983
Melbourne Northrop J.
29 March 1984 .
IN THE FEDERAL COURT OF AUSTRALIA
) ) VICTORIA DISTRICT REGISTRY ) V. No. G.285 of 1983 ) )
GENERAL DIVISION
BETWEEN: COMMERCIAL BUREAU (AUSTRALIA) PTY. LTD. Applicant and JAMES DOUGLAS ALLEN, ROBERT LYNDON LEE and DAVID LLOYD OWEN Respondents Ex parte THE COMMISSIONER OF TAXATION ; OF THE COMMONWEALTH OF AUSTRALIA CORAM: Northrop J. PLACE: Melbourne DATE: 29 March 1984
REASONS FOR JUDGMENT
On 19 March 1984 the Court, as presently constituted, gave judgment in matters arising in this proceeding and in five other related proceedings. The background facts giving rise to the present matter are set out in that judgment and need not be repeated. For present
purposes the relevant facts are stated in summary form.
On 25 October 1983 Federal Police officers, pursuant tc search warrants granted under s.10 Crimes Act
1904, seized a large number of things including documents at premises occupied by Commercial Bureau (Australia) Pty. Ltd. ("Commercial Bureau") and at premises occupied by two officers of Commercial Bureau. Commercial Bureau and the officers commenced proceedings in the High Court challenging the validity of the search warrants and their execution. On 28 October 1983 the High Court made orders with the consent of the parties, including orders directing that the documents seized be delivered into the custody of the Registrar of the
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