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