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

CONTEMPT OF COURT – documents obtained through summonses – holder of the documents subject to the principle in Harman v Secretary of State for Home Department [1983] 1 AC 280 (the Harman obligation) – where holder of the documents required to give documents to the Commissioner by notice pursuant to s 353-10 of Sch 1 to the Taxation Administration Act 1953 (Cth) (the Notice) – whether holder of the documents is prevented or excused from complying with the Notice by reason of the Harman obligation

TAXATION – whether the recipient of a notice to give documents to the Commissioner pursuant to s 353-10 of Sch 1 to the Taxation Administration Act 1953 (Cth) (the Notice) is prevented or excused from complying with the Notice by reason of the principle in Harman v Secretary of State for Home Department [1983] 1 AC 280 (the Harman obligation) – whether the Harman obligation prevents taxation officers from receiving any documents given to them pursuant to the Notice, or using those documents in the lawful exercise of the powers and functions vested in the Commissioner. Click here.