Words and Phrases - "Harman obligation"

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

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....

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Words and Phrases
Harman obligation
Locations of other summaries Wordcount
Tax Topics - General Concepts - Evidence Revenue free to use documents subject to mooted Harman obligation 149