Government agencies and corporations

Government agencies

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.

Corporations

Notices requiring documents or information from a company will generally be addressed to that company.

However, 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.