Citibank Ltd v Commissioner of Taxation [1988] FCA 363

JUDGMENT No. hz.

CATCHWORDS

INCOME TAX - exercise by the Commissioner of Taxation through his officers of powers pursuant to s. 263 of the Income Tax Assessment Act - whether a form of authority used by officers

of the Commissioner is a valid authority pursuant to s. 263. INJUNCTIONS - whether there is a reasonably arguable question

and a serious issue to be tried - balance of convenience in

making interlocutory orders.

Administrative Decisions (Judicial Review) Act 1977 (Cth)

Income Tax Assessment Act 1936 (Cth): s. 263

Judiciary Act 1903 (Cth): s. 39B

CITIBANK LIMITED v COMMISSIONER OF TAXATION

G1020 of 1988

LOCKHART J. 16 JUNE 1988

SYDNEY

Ss,

snevoecnvesversed

IN THE FEDERAL COURT OF AUSTRALIA) }

NEW SOUTH WALES DISTRICT REGISTRY) No.G'0% of 198% ) GENERAL DIVISION ) BETWEEN: CITIBANK LIMITED Applicant AND: COMMISSIONER OF TAXATION Respondent JUDGE MAKING ORDER: LOCKHART J. DATE ORDER MADE: 16 JUNE 1988 WHERE ORDER MADE: SYDNEY

MINUTE OF ORDERS

THE COURT ORDERS THAT:

1. The respondent, by his servants and agents, with all reasonable possible speed deliver to the Australian Government Solicitor all copies and notes of or from documents, books, papers, or copies thereof, taken or made on 15 June 1988 from the premises of the applicant at 1 Margaret Street, Sydney, to be held by the Australian

Government Solicitor until further order.

2. The respondent, by his servants and agents, with all

reasonable possible speed deliver to the Australian Government

Solicitor all documents, records or things, whether in the nature of documents or otherwise, compiled, taken or made from material mentioned in the first order as a result of the visit to the applicant's premises mentioned in the first order to be held by the

Australian Government Solicitor until further order.

3. The respondent file and serve on or before 4.00pm on 20 June 1988 an affidavit or affidavits deposing to the steps taken to comply