14 Apr 2008
WESTPAC BANKING CORPORATION LTD V COMMISSIONER OF INLAND REVENUE AND ORS SC 66/2007
- Citation
- WESTPAC BANKING CORPORATION LTD V COMMISSIONER OF INLAND REVENUE AND ORS SC 66/2007
- Court
- Supreme Court
Section 81(1) permits the Commissioner to discover and use documents relating to non‑party taxpayers where doing so is reasonably necessary for carrying into effect the Inland Revenue Acts; s81 provides the comprehensive statutory framework reconciling tax secrecy and the interests of justice, and public interest immunity need not be invoked separately; courts may review and require editing or redaction where disclosure is not reasonably necessary.