Federal Commissioner of Taxation v Smorgon [1979] HCA 67

High Court of Australia Stephen J. Gibbs A.C.J. Mason, Jacobs and Murphy JJ. Federal Commissioner of Taxation v Smorgon [1979] HCA 67

ORDER Declare (i) That each of the notices given by the secondnamed plaintiff as delegate of the firstnamed plaintiff on 14th February 1973 to each of the first nine named defendants, and the eleventh named and twelfth named defendants and referred to in par. 9 of the statement of claim was validly given pursuant to s. 264 (1) of the Income Tax Assessment Act 1936; (ii) That each of the first nine named defendants and the eleventh named and twelfth named defendant is required to attend before the third named plaintiff to give evidence concerning the income or assessment of the persons referred to respectively in the said notices and to produce all such books, documents and other papers contained in the safe deposit boxes numbered 800, 1019, 1370 and 1848 which are located at the premises of the thirteenth named defendant as relate to the income or assessment of any one or more of such persons. Order that—

(1) the plaintiff's action against the thirteenth defendant be dismissed;

(2) the counterclaim of the first twelve named defendants be dismissed;

(3) the costs of and incidental to the action of the thirteenth named defendant be taxed and paid by the plaintiffs;

(4) the costs of and incidental to the plaintiff's claim and the counterclaim of the first twelve named defendants be taxed and paid as to one half by the first nine named defendants and by the eleventh named and twelfth named defendants;

(5) the costs (if any) of an incidental to the action of the twelfth named defendant be taxed and paid by the plaintiffs.

(I) Allow with costs the appeal by the Commissioner of Taxation and others against the Australia and New Zealand Banking Group Ltd., order that orders numbered (1) and (2) made by Stephen J. be set aside and that in lieu thereof it be ordered as follows;