Geosam Investments Pty. Ltd. and Ors. v. Australia and New Zealand Banking Group Ltd. and Ors.

Judges:
Gibbs J

Court:
High Court

Judgment date: Judgment handed down 3 May 1979.

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Gibbs J.: This application raises questions of considerable difficulty, some of which have already been the subject of judicial pronouncement, but I have reached the conclusion that the injunction sought in this case should be refused.

It is clear that the provisions of sec. 264(1)(a) of the Income Tax Assessment Act 1936 (Cth.), as amended, must be limited to information which is required for the purposes of the Act. The question then is whether the information which is required by the notice served by the Commissioner in the present case has been shown not to fall within that category.

I think I am entitled to take judicial notice of the litigation that has already taken place and, indeed, the appeal book - or part of it - has been exhibited to the affidavit which has been read before me. The situation now is that in the safe deposit boxes of the bank there are some books, documents and papers which do relate to the income or assessment of certain taxpayers. The Commissioner is entitled to require the production of such books, documents and papers under sec. 264(1)(b). The Commissioner's problem is to discover which books, documents and papers he may require to be produced. The way in which he seeks to solve that problem is to ask the bank, which has the documents in its safe deposit boxes, to give particulars of the books, documents and papers. It seems to me that that information is information which is required by the Commissioner for the purposes of the Act.

In reaching that conclusion, I accept that when the notice asks for particulars it asks only for a general description of any book, document or paper and not for complete details of its contents. It is quite obvious that the Commissioner would not be able to obtain, under para. (a), full information as to the contents of a document which he could not have produced under para. (b), but what he can require is information which will enable him to know which books, documents and papers he can require to be produced. I therefore refuse the application.