Deputy Commissioner of Taxation v Rennie Produce (Aust) Pty Ltd (in liq), [2018] FCAFC 38

Case tabs

Summaries

Summary Under

third-party documents obtained in commercial judicial proceedings were producible under a requirement issued by the tax authority

The liquidators of a company (“Rennie Produce”) had issued summons to various third parties respecting the production of various documents....

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases

Summary Under

Revenue free to use documents subject to mooted Harman obligation

The obligation in Harman v Secretary of State for Home Department [1983] 1 AC 280 was described as follows (quoting at para. 27):

Where one party...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.