La Mancha Africa S.A.R.L. v Commissioner of Taxation [2021] FCA 1564

TAXATIONHarman undertaking – where the Commissioner of Taxation (Commissioner) is a party to a proceeding – where documents produced under subpoena in the proceeding by a third party – whether the Harman undertaking constrains the Commissioner’s use of the subpoenaed documents without a release from the Court – Harman undertaking yields to inconsistent legal obligations – Harman obligation does not abrogate any duty or compulsion imposed by law or statute– Harman undertaking does not preclude the Commissioner from using subpoenaed documents in the lawful exercise of his powers and functions


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