Deputy Commissioner of Taxation v Chemical Trustee Limited (No 7) [2012] FCA 1280

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Chemical Trustee Limited (No 7) [2012] FCA 1280 Citation: Deputy Commissioner of Taxation v Chemical Trustee Limited (No 7) [2012] FCA 1280

Parties: DEPUTY COMMISSIONER OF TAXATION v CHEMICAL TRUSTEE LIMITED

File number: NSD 1407 of 2012

Judge: PERRAM J

Date of judgment: 16 November 2012

Catchwords: PRACTICE AND PROCEDURE – Application to set aside notices to produce – whether notice substitute for discovery – whether notice returnable at an appropriate time – whether notice relevant to an issue in the proceedings

Legislation: Income Tax Assessment Act 1956 (Cth) s 177(1) Federal Court Rules 2011 r 30.28

Cases cited: Deputy Commissioner of Taxation v Futuris Corporation Ltd (2008) 237 CLR 146 cited Hearne v Street (2008) 235 CLR 125 cited

Date of hearing: 16 November 2012

Place: Sydney

Division: GENERAL DIVISION

Category: Catchwords

Number of paragraphs: 16

Counsel for the Applicant: MA Wigney SC

Solicitor for the Applicants: Australian Government Solicitor

Counsel for the Respondent: J Hyde Page

Solicitor for the Respondent: Henry Davis York

IN THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY GENERAL DIVISION NSD 1407 of 2012

BETWEEN: DEPUTY COMMISSIONER OF TAXATION

Applicant

AND: CHEMICAL TRUSTEE LIMITED

First Respondent

JUDGE: PERRAM J DATE OF ORDER: 16 November 2012 WHERE MADE: SYDNEY

THE COURT ORDERS THAT:

1. The notice to produce issued by the respondent on 25 September 2012 be set aside. 2. Paragraphs 2, 4 and 5 of the notice to produce issued by the respondent on 8 October 2012 be set aside. 3. Paragraph 3 of the notice to produce issued by the respondent on 8 October 2012 be amended to read as follows: All documents that were considered by the decision-maker and were relied on for the purpose of making the 20 September 2012 assessments. Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.