NSW Caselaw
Land and Environment Court of New South Wales
CITATION : AA Tremayne (Kirribilli) Private Hotel Pty Ltd v North Sydney Council [2007] NSWLEC 279 This decision has been amended. Please see the end of the judgment for a list of the amendments.
APPLICANT AA Tremayne (Kirribilli) Private Hotel Pty Ltd PARTIES : RESPONDENT North Sydney Council
FILE NUMBER(S) : 10791 of 2006
CORAM: Talbot J
KEY ISSUES: Subpoena :- Whether document produced required to be produced having regard to secrecy of provisions of a taxation law.
Interpretation Act 1987, s 21 (1); Land Tax Management Act 1956, s 10Q; LEGISLATION CITED: Land and Environment Court Act 1979, s 67; SEPP 10 – Retention of Low Cost Rental Accommodation; Taxation Administration Act 1996, ss 81, 82, 85.
Chief Commissioner of Stamp Duties (NSW) v Green and Anor 95 ATC 4,001; Clyne v the Deputy Commissioner of Taxation (1983) 1 NSWLR 111; CASES CITED: Consolidated Press Holdings Limited v Federal Commissioner of Taxation (1995) 57 FCR 348; (1995) 129 ALR 443; Cowan v Stanhill Estates Pty Ltd [1996] VR 604 ; Javorsky v Commissioner of Taxation (2005) NSWSC 167; 216 ALR 619; Roberts v Hay [1992] Qd R 688.
DATES OF HEARING: 17/05/07
DATE OF JUDGMENT: 22 May 2007
APPLICANT Dr Sorensen (Barrister) SOLICITORS LEGAL REPRESENTATIVES: Cutler Hughes & Harris RESPONDENT Ms Irish (Barrister) SOLICITORS DLA Phillips Fox
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