Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Binqld Finances Pty Ltd (In Liq) v Tamarama Fresh Juices Australia Pty Limited; In the Matter of Binqld Finances Pty Ltd (In Liq) [2017] FCA 358 File number: NSD 1600 of 2015
Judge: FOSTER J
Date of Orders: 31 March 2017
Date of Publication of Reasons: 5 April 2017
Catchwords: TAXATION – whether, upon the true construction of s 355-75 of the Taxation Administration Act 1953 (Cth) and in the events which have happened, the Commissioner of Taxation for the Commonwealth can be compelled to answer a subpoena for production calling for documents which contain protected information because the disclosure of such documents is necessary for the purpose of carrying into effect the provisions of a taxation law within the meaning of the exception provided for in s 355-75
Legislation: Administrative Decisions (Judicial Review) Act 1977 Bankruptcy Act 1966 (Cth), s 81 Corporations Act 2001 (Cth) Income Tax and Social Services Contribution Act 1936–1952, s 16 Income Tax Assessment Act 1936 (Cth), s 263 Income Tax Assessment Act 1997 (Cth), s 995-1 Judiciary Act 1903 (Cth), s 39B Taxation Administration Act 1953 (Cth), Div 355 of Sch 1 Taxation (Unpaid Company Tax) Assessment Act 1982 (Cth) Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 (Cth) Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010 Federal Court Rules 2011, r 24.15
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