Australia & New Zealand Banking Group Ltd v Deputy Commissioner of Taxation of the Commonwealth of Australia [2001] FCA 314

FEDERAL COURT OF AUSTRALIA

Australia & New Zealand Banking Group Ltd v Deputy Commissioner of Taxation of the Commonwealth of Australia [2001] FCA 314 INCOME TAX (CTH) ‑ Commissioner of Taxation ‑ Powers ‑ Judicial Review ‑ Notice issued to taxpayer's solicitor requiring him to give evidence before Commissioner ‑ Validity of notice ‑ Whether decision to issue notice an improper exercise of power ‑ Application for interlocutory relief ‑ Whether serious question to be tried ‑ Whether legal professional privilege applicable to notice.

PRACTICE AND PROCEDURE ‑ Notice to produce ‑ Same effect as subpoena ‑ Notice used to obtain discovery ‑ Abuse of process. Income Tax Assessment Act 1936 (Cth) ss 263, 264 Industrial Equity Ltd v Deputy Commissioner of Taxation (1990) 170 CLR 649 cited May v Deputy Commissioner of Taxation (1998) 98 ATC 4960 cited Smorgon v Australia and New Zealand Banking Group Ltd (1976) 134 CLR 475 applied Federal Commissioner of Taxation v Australia and New Zealand Banking Group Ltd (1979) 143 CLR 499 applied Daihatsu Australia Pty Ltd v Deputy Commissioner of Taxation (2000) ATC 4763 applied Eighth Oupan Pty Ltd v Federal Commissioner of Taxation (1986) 10 FCR 559 applied May v Commissioner of Taxation (1999) 92 FCR 152 applied Commissioner of Taxation v Citibank Ltd (1989) 20 FCR 403 applied Australian Competition and Consumer Commission v The Daniels Corporation International Pty Ltd [2001] FCA 244 considered Pasini v Vanstone [1999] FCA 1271 applied

AUSTRALIA AND NEW ZEALAND BANKING GROUP LIMITED, ESANDA FINANCE CORPORATION LIMITED and ANZCAP LEASING SERVICES LIMITED v DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA V 177 OF 2001 SUNDBERG J 27 MARCH 2001 MELBOURNE

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY V 177 OF 2001