Government agencies and corporations
Special rules apply in cases when we use our notice powers to obtain information from other government agencies. This is because:
- there are differences between the laws these agencies administer and those administered by us
- the doctrine of public interest immunity may apply
- other reasons exist, including agreements not to disclose information to third parties.
Before we send a notice to obtain information from another government agency, we will usually find out if the information can be obtained from another source.
Notices requiring documents or information from a company will generally be addressed to that company.
On the other hand, notices to attend and give evidence are only issued to natural persons. Our notices to attend and give evidence for company-related tax affairs will generally be addressed to a person who is involved with the affairs of the company, such as a company officer. We may issue notices to any director, secretary, other officer, attorney or agent of the company if we believe that person has the information.
When issuing notices to a corporation, if the company officer does not know about the information required we may ask who is likely to have the information or knowledge of it.