Insurance & Superannuation Commissioner v Robertson, L.J. [1995] FCA 123

CATCHWORDS SUPERANNUATION - monitoring of superannuation funds - notice to produce books - requirements of valid notice - whether notice gave reasonable time for compliance Superannuation Industry (Supervision) Act 1993 ss 265(1), 269, 270, 289(3) Income Tax Assessment Act 1936 Federal Commissioner of Taxation v Australia and New Zealand Banking Group Limited (1978-79) 143 CLR 499 Refd Perron Investments Pty Ltd & Ors v DFC of T (1989) 89 ATC 5038 Refd Insurance and Superannuation Commissioner v Leslie John Robertson No QG12 of 1995 Kiefel J Brisbane 9 March 1995

IN THE FEDERAL COURT OF AUSTRALIA QUEENSLAND DISTRICT REGISTRY GENERAL DIVISION No. QG12 of 1995 BETWEEN: INSURANCE AND SUPERANNUATION COMMISSIONER Applicant AND: LESLIE JOHN ROBERTSON First Respondent JUDGE MAKING ORDER: Kiefel J. DATE OF ORDER: 9 March 1995 WHERE MADE: Brisbane MINUTES OF ORDERS THE COURT ORDERS THAT: 1. The respondent produce any of the books relating to the affairs of each of the Stacey Family Superannuation Fund and the England Superannuation Fund in his custody or control to the applicant, such production to be 7th Floor, 102 Adelaide Street, Brisbane, in the State of Queensland between the hours of 9 am and 4 pm on any week day, such production to be effected within seven days of the date of service of this order upon the respondent. 2. The application so far as it is concerned with matters referred to in paragraphs 3 and 4 of the application be adjourned to a date to be fixed. 3. The respondent pay the applicant's costs of and incidental to the application, insofar as it concerns the relief referred to in this Order, to be taxed. NOTE: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.