Hua Wang Bank Berhad v Commissioner of Taxation (No 2) [2012] FCA 938

FEDERAL COURT OF AUSTRALIA

Hua Wang Bank Berhad v Commissioner of Taxation (No 2) [2012] FCA 938 Citation: Hua Wang Bank Berhad v Commissioner of Taxation (No 2) [2012] FCA 938

Parties: HUA WANG BANK BERHAD, CHEMICAL TRUSTEE LIMITED, DERRIN BROTHERS PROPERTIES LIMITED, BYWATER INVESTMENTS LIMITED and SOUTHGATE INVESTMENT FUNDS LIMITED v COMMISSIONER OF TAXATION DERRIN BROTHERS PROPERTIES LIMITED, HUA WANG BANK BERHAD, CHEMICAL TRUSTEE LIMITED, BYWATER INVESTMENTS LIMITED and SOUTHGATE INVESTMENT FUNDS LIMITED v COMMISSIONER OF TAXATION BYWATER INVESTMENTS LIMITED v COMMISSIONER OF TAXATION HUA WANG BANK BERHAD v COMMISSIONER OF TAXATION CHEMICAL TRUSTEE LIMITED v COMMISSIONER OF TAXATION SOUTHGATE INVESTMENT FUNDS LIMITED v COMMISSIONER OF TAXATION DERRIN BROTHERS PROPERTIES LIMITED v COMMISSIONER OF TAXATION

File numbers: NSD 785 of 2012 NSD 799 of 2012 NSD 652 of 2011 NSD 653 of 2011 NSD 654 of 2011 NSD 655 of 2011 NSD 656 of 2011

Judge: PERRAM J

Date of judgment: 31 August 2012

Corrigendum: 20 September 2012

Date of judgment: 31 August 2012

Catchwords: ADMINISTRATIVE LAW – Judicial review – application for review of decision of Commissioner of Taxation to request certain information from a UK firm of accountants – where request not in evidence – whether request made under double-taxation treaty between UK and Australia, the law giving it domestic effect or general taxation administration powers – whether request would constitute contempt of court if made for the sole or dominant purpose of litigation – whether request could be made if it constituted a contempt of court – whether request constituted contempt PRACTICE AND PROCEDURE – Preliminary discovery – application for – consideration of the type of belief required under r 7.32, Federal Court Rules 2011 – whether applicants held requisite belief PRACTICE AND PROCEDURE – Subpoenas and notices to produce – applications to set aside – whether it is appropriate to decide a legal question central to the outcome of the case in such an application – whether particular paragraphs should be set aside