15 Feb 2006
MASON AND MELTZER V CIR HC AK CIV 2005-404-4729
- Citation
- openlaw-07a0dbda_782d_4f76_b2f5_fe351d585f38.pdf
- Court
- High Court
A valid s17 notice issued by the Commissioner for a legitimate tax investigation imposes binding obligations on the recipient even if the Commissioner is a creditor in the company's liquidation; the fact the Commissioner is a creditor does not make obtaining a s256(1)(a) court order a condition precedent to complying with s17. Misuse of s17 remains reviewable by judicial review, but no improper purpose was shown here.