CUB Australia Holding Pty Ltd v Commissioner of Taxation [2021] FCAFC 171

Appeal from: CUB Australia Holding Pty Ltd v Commissioner of Taxation [2021] FCA 43

TAXATION – statutory notice to give information – where Commissioner sought particulars of documents over which legal professional privilege had been claimed – whether the notice was invalid on the ground that it was issued for an improper purpose – whether the extent of information sought and prior requests in correspondence indicated the Commissioner’s purpose was to determine the validity of the privilege claims – where the primary judge found that the primary and only purpose of the notice was to provide the Commissioner with sufficient information to decide whether to accept or challenge the privilege claims – whether the primary judge erred in the application of principles concerning multiple purposes

Full decision here