Commissioner of Taxation v Iannuzzi [2018] FCA 1053

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Iannuzzi [2018] FCA 1053 File number: NSD 1510 of 2017

Judge: PERRAM J

Date of judgment: 16 July 2018

Catchwords: CORPORATIONS – application for inquiry pursuant to Corporations Act 2001 (Cth) s 536(1) EVIDENCE – objection to evidence – whether evidence adduced for administration or operation of a taxation law – where Commissioner seeks to adduce evidence for inquiry into liquidator – where Commissioner obtained evidence using compulsory powers

Legislation: Corporations Act 2011 (Cth) s 536 Income Tax Assessment Act 1936 (Cth) s 263 Taxation Administration Act 1953 (Cth) Schedule 1 ss 353-10, 355-25, 355-30, 355-50

Cases cited: Australian Securities and Investments Commission v Dunner [2013] FCA 872 Australian Securities and Investments Commission v Edge [2007] VSC 170; 211 FLR 137 Australian Securities and Investments Commission v McDermott [2016] FCA 1186 Bluehaven Transport Pty Ltd v Commissioner of Taxation [2000] QSC 268; 157 FLR 26 Canadian Pacific Tobacco Company Limited v Stapleton (1952) 86 CLR 1 Commissioner for Corporate Affairs v Harvey (1979) 4 ACLR 259 Commissioner of Taxation v De Vonk [1995] FCA 994; 61 FCR 564 Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd [2008] HCA 41; 237 CLR 473 Hall v Poolman (No 1) [2007] NSWSC 1330 Hall v Poolman (No 2) [2007] NSWSC 1494 Hall v Poolman [2009] NSWCA 64; 75 NSWLR 99 Johns v Australian Securities Commission [1993] HCA 53; 178 CLR 408 Leslie, in the matter of the Aboriginal Councils and Associations Act 1976 v Hennessy [2001] FCA 371 Northbourne Developments Pty Ltd v Reiby Chambers Pty Ltd (1989) 19 NSWLR 434 Saraceni v Jones [2012] WASCA 59; 42 WAR 518