Federal Commissioner of Taxation v Australia and New Zealand Banking Group Ltd.

(1979) 143 CLR 499

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FEDERAL COMMISSIONER OF TAXATION v AUSTRALIA AND NEW ZEALAND BANKING GROUP LTD.

Court:

Judges: Stephen J
Gibbs A.C.J.
Mason
Jacobs
Murphy JJ.

Judgment date: 9 NOVEMBER 1979

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ORDERS

(I) Allow with costs the appeal by the Commissioner of Taxation and others against the Australia and New Zealand Banking Group Ltd., order that orders numbered (1) and (2) made by Stephen J. be set aside and that in lieu thereof it be ordered as follows;

(1)

Declare that two of the notices dated 23rd February 1977 and referred to in par. 10 of the statement of claim (being the notices which require the thirteenth defendant to produce certain books, documents and other papers in its custody or under its control relating to the income of and/or the ascertainment of taxable income and the tax payable thereon by the persons referred to in the schedule annexed thereto, namely all books, documents and other papers located in safe deposit boxes numbered 800, 1019, 1370 and 1848) were not invalid by reason of their form, or by reason of the fact that they require the production of books, documents and papers contained in safe deposit lockers at a branch of the thirteenth defendant, or by any insufficiency in the delegation of power to the secondnamed plaintiff.

(2)

Order that the costs of and incidental to the action against the thirteenth defendant be taxed and paid by the thirteenth defendant to the plaintiff.

(II) Dismiss with costs the appeal by George Smorgon and others against the Commissioner of Taxation and others, but substitute the following declarations for those made by Stephen J.:

(i)

Declare that none of the notices given by the secondnamed plaintiff as the delegate of the firstnamed plaintiff on 14th February 1977 to each of the first nine named defendants and the eleventhnamed defendant and the twelfthnamed defendant and referred to in par. 9 of the statement of claim was invalid by reason of its form or by any insufficiency in the delegation of power to the secondnamed respondent.

(ii)

Declare that each of the first nine named defendants, the eleventhnamed defendant and the twelfthnamed defendant is required to attend before the thirdnamed plaintiff to give evidence concerning the income or assessment of the persons referred to respectively in the said notices.

(III) Dismiss with costs the cross-appeal by the respondents, the Commissioner of Taxation and others.