Simionato Holdings Pty Ltd v The Commissioner of Taxation of The Commonwealth of Australia [1995] FCA 891

CATCHWORDS Income Tax - Commissioner's powers of access - access to banking records concerning the applicant's affairs - records sought in course of investigation as to assets of companies in liquidation owing large tax debts - whether access sought for any purpose of the Income Tax Assessment Act 1936 - whether recovery of tax a purpose of the Act - information obtained by taxation officers communicated to liquidator for use in public examination - whether communication of the information in the performance of any duty as an officer Income Tax Assessment Act 1936, ss 16, 263 Corporations Law, s 478 Industrial Equity Ltd v Deputy Commissioner of Taxation (1990) 170 CLR 649 discussed Canadian Pacific Tobacco Co. Ltd v Stapleton (1952) 86 CLR 1 applied O'Reilly and Others v The Commissioners of the State of Victoria and Others (1982-1983) 153 CLR 1 Re W. Carter Smith; ex parte The Commissioner of Taxation (1908) 8 SR (NSW) 246 James v Deputy Commissioner of Taxation (1957) 97 CLR 23 Saunders v Federal Commissioner of Taxation (1988) 88 ATC 4349 Consolidated Press Holdings Ltd & Others v Federal Commissioner of Taxation and Anor (1995) 95 ATC 4231 Matter No. SG 57 of 1995 SIMIONATO HOLDINGS PTY LTD v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA VON DOUSSA J DARWIN (heard in Adelaide) 7 NOVEMBER 1995

IN THE FEDERAL COURT OF AUSTRALIA ) ) SOUTH AUSTRALIAN DISTRICT REGISTRY ) ) GENERAL DIVISION ) No. SG57 of 1995 BETWEEN: SIMIONATO HOLDINGS PTY LTD Applicant AND: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Respondent

MINUTES OF ORDER JUDGE MAKING ORDER : VON DOUSSA J PLACE : DARWIN (heard in Adelaide) DATE : 7 NOVEMBER 1995 THE COURT ORDERS THAT: The application for order of review be dismissed with costs. NOTE: Settlement and entry of Orders is dealt with by Order 36 of the Federal Court Rules.