Australia and New Zealand Banking Group Limited v Konza [2012] FCA 196

FEDERAL COURT OF AUSTRALIA

Australia and New Zealand Banking Group Limited v Konza [2012] FCA 196 Citation: Australia and New Zealand Banking Group Limited v Konza [2012] FCA 196

Parties: AUSTRALIA AND NEW ZEALAND BANKING GROUP LIMITED ACN 005 357 522 v MARK KONZA, DEPUTY COMMISSIONER OF TAXATION and THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

File number: VID 1173 of 2010

Judge: LANDER J

Date of judgment: 9 March 2012

Corrigendum: 15 March 2012

Catchwords: TAXATION – notices to furnish information issued by Deputy Commissioner pursuant to s 264(1)(a) of Income Tax Assessment Act 1936 (Cth) – notices directed to Australian bank – information sought in notices provided to bank from subsidiary in Vanuatu – information stored electronically in Australia – whether notices invalid – whether notices require bank to breach common law and statutory confidentiality obligations under Vanuatu law – whether s 264 authorises Commissioner to issue notices that infringe foreign sovereignty – whether notices were issued for a proper purpose – whether notices are uncertain – whether bank "not capable of complying" with notices within meaning of s 8C(1B) of Taxation Administration Act 1953 (Cth) – application dismissed

Legislation: Administrative Decisions (Judicial Review) Act 1977 (Cth), s 5, s 16(1) Crimes Act 1914 (Cth), s 4AA, s 19B Evidence Act 1995 (Cth), s 76, s 79(1) Financial Institutions Act [Cap 254] (Vanuatu), s 17(7), s 46(3) Income Tax Assessment Act 1936 (Cth), s 8, s 264, s 264(1) Income Tax Assessment Act 1997 (Cth), s 995-1 International Companies Act [Cap 222] (Vanuatu), s 125, s 125(1) Judiciary Act 1903 (Cth), s 39B(1), s 39B(1A) Penal Code [Cap 135] (Vanuatu), s 2(a) Taxation Administration Act 1953 (Cth), s 8C, s 8C(1), s 8C(1A), s 8C(1B), s 8E(1), s 8E(2), s 8E(3), s 8G, s 8G(1), s 8H, s 8H(1), s 8H(2), s 8H(3), s 8ZF Trust Companies Act [Cap 69] (Vanuatu), s 9