In the matter of Davison, Donnelly v Davison [2000] FCA 1396

FEDERAL COURT OF AUSTRALIA

In the matter of Davison, Donnelly v Davison [2000] FCA 1396

BANKRUPTCY – subpeona to taxation officer to produce documents– whether production of documents sought by subpoena necessary for the purposes of carrying into effect the provisions of the Income Tax Assessment Act 1936 (Cth) ("the ITA Act") – whether performance of duties by taxation officers wider than the purpose of carrying into effect the provisions of the ITA Act – whether exception in s 16(3) ITA Act can be relied on in cases in which the Commissioner of Taxation is not a party BANKRUPTCY – Bankruptcy Act 1966 (Cth) – application for review of decision of Registrar to issue s 81 summons – notice to produce issued by bankrupt – whether the justice of the case requires the production of documents to bankrupt which may relate to the subject matter of his bankruptcy examination – relevance of strength of grounds of review – whether notice to produce a "fishing expedition" – distinction between notice to produce and discovery

Bankruptcy Act 1966 (Cth) Income Tax Assessment Act 1936 (Cth) s 16

Canadian Pacific Tobacco Company Limited v Stapleton (1952) 86 CLR 1, considered Federal Commissioner of Taxation v Nestlé Australia Ltd (1986) 69 ALR 445, followed Deputy Federal Commissioner of Taxation v Clout (1998) 99 ATC 4101, considered Simionato Holdings Pty Ltd v Federal Commissioner of Taxation (No 2) (1995) 95 ATC 4720, considered Purnell Bros Pty Ltd v Transport Engineers Pty Ltd (1984) 73 FLR 160, followed Deputy Commissioner of Taxation v Nika Management Service Pty Ltd (Supreme Court of New South Wales, Cohen J, 6 December 1995, unreported), considered Re Csidei; ex parte Andrew (1979) 39 FLR 387, cited Re Abrahams; ex parte Thomas (1985) 9 FCR 232, cited Australian Securities Commission v Somerville (FC) (1994) 51 FCR 38, cited Simionato v Macks (1996) 19 ACSR 34, cited Caltex Refining Co Pty Limited v The Amalgamated Metal Workers' Union (Federal Court of Australia, Lockhart, Burchett and Gummow JJ, 6 December 1990, unreported), cited Treasurer of the Commonwealth of Australia v Canwest Global Communications Corp (Federal Court of Australia, Beaumont, Burchett and Emmett JJ, 30 June 1977, unreported), cited The Commissioner for Railways v Small (1938) 38 SR(NSW) 564, cited Australian Competition and Consumer Commission v Shell Co of Australia Ltd (1999) 161 ALR 686, cited WA Pines Pty Ltd v Bannerman (1980) 41 FLR 175, cited