Federal Court of Australia
CATCHWORDS
Income Tax - judicial review - challenge to decision refusing extension of time to pay - discovery of documents - information revealing course of investigation into taxpayer's affairs - claim by Commissioner for exemption from discovery under-s. 16(2) and (3) of the Income Tax Assessment Act - whether an officer in divulging the information would be acting "in the performance
of any duty as an officer" - whether "necessary for the purposes of carrying into effect the Act" ~ whether a statement of reasons under s. 13 of Judicial Review Act a substitute for discovery.
Practice and Procedtre - interlocutory orders for discovery -
whether appellate court should interfere with trial judge's exercise of discretion - principles applicable. -
Administrative Decisions (Judicial Review) Act 1977: ss. 5, 13. Freedom of Information Act 1982
Income Tax Assessment Act 1936: ss. 16, 136, 206, 207. Judiciary Act 1903: s. 39B.
COMMISSIONER OF TAXATION v. NESTLE AUSTRALIA LIMITED
"G346 of 1986
Bowen CJ., Lockhart and Sheppard Jd. _~
5 Novembér 1986
Sydney
cs t
COURT:
PLACE:
DATE:
GENERAL DIVISION
BETWEEN: THE COMMISSIONER OF TAXATION OF
:
IN THE FEDERAL COURT OF AUSTRALIA )
)
NEW SOUTH WALES DISTRICT REGISTRY ) No. G346 of 1986
) )
ON APPEAL FROM A SINGLE JUDGE OF THE FEDERAL COURT OF AUSTRALIA
THE COMMONWEALTH OF AUSTRALIA Appellant NESTLE AUSTRALIA LIMITED
Respondent
Bowen C.J., Lockhart and Sheppard JJ.
Sydney
' 5 November 1986
MINUTE OF ORDER
THE COURT ORDERS THAT:
NOTE:
The stay granted by Evatt J. on 14 August 1986 be lifted.
The appeal be dismissed.
The Commissioner of Taxation pay to Nestle Australia Limited
its costs of the appeal.
Settlement and entry of
the Federal Court Rules.
orders is dealt with in Order 36 of
IN THE FEDERAL COURT OF AUSTRALIA -
' '
No. G346 of 1986
NEW SOUTH WALES DISTRICT REGISTRY
eee
GENERAL DIVISION
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