Nestle Australia Ltd v. Commissioner of Taxation [1986] FCA 308

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CATCHWORDS

PRACTICE AND PROCEDURE - Discovery and inspection of documents - Claim of public interest immunity - Information supplied upon a confidential basis by competitors of taxpayer - Information supplied by foreign governments - Information acquired by

taxation officers in the course of their employment.

Administrative Decisions (Judicial Review) Act 1977 ss.5, 16 Income Tax Assessment Act 1936 ss. 16, 136, 206

Mobil Oil Australia Pty Limited v Commissioner of Taxation (1963) 113 CLR 475, Re Fortex Pty Limited (1986) 86 ATC 4351, O'Flaherty v_ McBride (1920) 28 CLR 283, Krew v Commissioner of Taxation (1971) 71 ATC 4091, L'Estrange v Commissioner of Taxation (1973) 73 ATC 4061, Norper Investments Pty Limited v Deputy Commissioner of Taxation (1977) 77 ATC 4211, Deputy Commissioner of Taxation v Glastonbury Steel Fabrications Pty Limited (1984) 15 ATR 887, Alister v The Queen (1984) 5] ALR 480, Jackson v Wells (1985) 5 FCR 296 reférred to.

NSW G.184 of 1985 NESTLE AUSTRALIA LIMITED v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Wilcox J Sydney 30 July 1986

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CORAM: PLACE:

DATE:

IN THE FEDERAL COURT OF AUSTRALIA ) )

NEW SOUTH WALES DISTRICT REGISTRY ) No. G.184 of 1985 ) )

GENERAL DIVISION

BETWEEN: NESTLE AUSTRALIA LIMITED

Applicant

AND: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent

WILCOX J SYDNEY

30 JULY 1986

MINUTES OF ORDER

THE COURT DIRECTS THAT:

Within fourteen (14) days of these directions being made the respondent produce for inspection by the applicant copies of all documents referred to in Part 2 of Schedule 1 of the List of Documents filed on

behalf of the respondent other than those documents

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