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"In Search of information a Comparison of New Zealand and Australian Access Powers"   flag 

[2017] JlALawTA 15
Woellner, Robin H; Maples, Andrew J
Journal of the Australian Law Teachers Association
Australia

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s16
Crimes (Taxation Offences) Act 1980 (Cth)
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth) s3, s7, s8C, s8D, s15, s16, s16B, s17, s18
Treasury Legislation Amendment (Repeal Day) Act 2015 (Cth)
Conveyancers Act 2006 (Vic) s15, s20, s152
Search and Surveillance Act 2012
Tax Administration Act 1994

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commonwealth of Australia v Sanofi (formerly Sanofi-Aventis) (No 2) [2017] FCA 711 Federal Court of Australia Australia - Commonwealth 23 Jun 2017 AustLII flag 3
Kirkman v DP World Melbourne Ltd [2016] FWC 605 Fair Work Commission Australia 29 Jan 2016 AustLII flag 6
Gaynor v Chief of the Defence Force (No 2) [2015] FCA 817 Federal Court of Australia Australia - Commonwealth 11 Aug 2015 AustLII flag 5
12 Years Juice Foods Australia Pty Ltd v Commissioner of Taxation [2015] FCA 741 Federal Court of Australia Australia - Commonwealth 24 Jul 2015 AustLII flag 7
Commissioner of Taxation v Warner [2015] FCA 659; (2015) 244 FCR 479; (2015) 106 ACSR 670 Federal Court of Australia Australia - Commonwealth 1 Jul 2015 AustLII flag 9
"The Politics of Tax: rethinking the basis for an independent accountants' tax advice privilege" (2015) 44 Australian Tax Review 120 Australian Tax Review Australia circa 2015 Legal Online / Informit flag 1
J) (Warner); FCT v Desalination Technology Pty Ltd [2015] ATC 20-515 Australia circa 2015 IntelliConnect flag 1
Donoghue v FCT [2015] ATC 20-494 Australia circa 2015 IntelliConnect flag 1
International Litigation Partners Pte Ltd v Commissioner of Taxation [2014] FCA 671; (2014) 317 ALR 708 Federal Court of Australia Australia - Commonwealth 30 Jun 2014 AustLII flag 6
Commissioner of Taxation v Darling [2014] FamCAFC 59; (2014) 285 FLR 428; [2014] FLC 93-583; (2014) 50 Fam LR 637 Family Court of Australia Australia 4 Apr 2014 AustLII flag 20
"Search and Surveillance in the Context of Tax Administration" (2013) 19 New Zealand Journal of Taxation Law and Policy 11 New Zealand Journal of Taxation Law and Policy New Zealand circa 2013 flag 1
"Rights against Unreasonable Search and Seizure in Tax: Canadian and New Zealand Approaches Compared" (2013) 13 New Zealand Journal of Taxation Law and Policy 222 New Zealand Journal of Taxation Law and Policy New Zealand circa 2013 flag 1
Tauber v Commissioner of Inland Revenue [2012] NZCA 411; [2012] 3 NZLR 549; (2012) 25 NZTC 20-143 Court of Appeal of New Zealand New Zealand 7 Sep 2012 NZLII flag 25
Binetter v Deputy Commissioner of Taxation (No 3) [2012] FCA 704; (2012) 89 ATR 296; [2012] ATC 20-331 Federal Court of Australia Australia - Commonwealth 6 Jul 2012 AustLII flag 11
131 Ssa 2012 131 Ssa 2012 Taiwan circa 2012 flag 1
132 Ssa 2012 132 Ssa 2012 Taiwan circa 2012 flag 1
4 Ssa 2012 4 Ssa 2012 Taiwan circa 2012 flag 1
Tauber v Commissioner of Inland Revenue HC Auckland CIV-2011-404-002036 [2011] NZHC 938; (2011) 25 NZTC 20-071 High Court of New Zealand New Zealand 12 Aug 2011 NZLII flag 2
Avowal Administrative Attorneys Ltd v District Court at North Shore [2010] NZCA 183; [2010] 3 NZLR 661; (2010) 24 NZTC 24,252 Court of Appeal of New Zealand New Zealand 11 May 2010 NZLII flag 8
"Privilege for Accountants' Tax Advice in Australia Brave New World, or House of Straw?" (2010) 25 Australian Tax Forum 143 Australian Tax Forum Australia circa 2010 flag 1
Avowal Administrative Attorneys Ltd v District Court at North Shore HC Auckland CIV 2006-404-007264 [2008] NZHC 2122; (2009) 24 NZTC 23,252 High Court of New Zealand New Zealand 22 Dec 2008 NZLII flag 5
Blakeley v CIR [2008] NZHC 223; (2008) 23 NZTC 21,865 High Court of New Zealand New Zealand 3 Mar 2008 NZLII flag 3
ANZ National Bank Ltd v CIR (No 2) (2008) 23 NZTC 21,918 New Zealand circa 2008 CCH New Zealand flag 2
Avowal Administrative Attorneys Ltd v North Shore District Court HC Auckland CIV-2006-404-7264 [2007] NZHC 714; (2007) 23 NZTC 21,610 High Court of New Zealand New Zealand 27 Jul 2007 NZLII flag 2
R v Williams [2007] NZCA 52; [2007] 3 NZLR 207; (2007) 23 CRNZ 1 Court of Appeal of New Zealand New Zealand 7 Mar 2007 NZLII flag 194
(2006) 43 (3) Alberta Law Review 713 (2006) 43 (3) Alberta Law Review 713 Alberta Law Review Canada circa 2006 HeinOnline / LexisNexis flag 1
(2005) 22 NZTC 19,123 (2005) 22 NZTC 19,123 New Zealand circa 2005 CCH New Zealand flag 1
R v Hewitt (2005) 22 NZTC 19,309 New Zealand circa 2005 CCH New Zealand flag 1
"Section 263 Powers of Access--Why Settle for Second-best?" (2005) 20 (3) Australian Tax Forum 365 Australian Tax Forum Australia circa 2005 flag 1
Davis v Commissioner of Inland Revenue [2004] NZHC 1374; [2004] NZAR 659; (2004) 21 NZTC 18,675 High Court of New Zealand New Zealand 29 Jun 2004 NZLII flag 2
R v McManamy (2002) 19 CRNZ 669 New Zealand circa 2002 flag 10
Fairbrother v Commissioner of Inland Revenue HC Christchurch AP18/99 [1999] NZHC 1366; [2000] 2 NZLR 211; (2000) 19 NZTC 15,548 High Court of New Zealand New Zealand 14 Dec 1999 NZLII flag 5
Green v Housden CA48/92 [1992] NZCA 252; [1993] 2 NZLR 273; (1993) 15 NZTC 10,053; (1992) 17 TRNZ 458 Court of Appeal of New Zealand New Zealand 17 Dec 1992 NZLII flag 9
Bethune v Heffernan; Heelan v Heyward [1986] VicRp 43; [1986] VR 417; (1985) 20 A Crim R 122 Australia - Victoria 15 Nov 1985 AustLII flag 7
Schwass and Robertson v Mackay (1983) 6 NZTC 61,641 New Zealand circa 1983 CCH New Zealand flag 1
Koowarta v Bjelke-Petersen [1982] HCA 27; (1982) 153 CLR 168; (1982) 39 ALR 417; (1982) 56 ALJR 625 High Court of Australia Australia - Commonwealth 11 May 1982 AustLII flag 512
Madrassa Anjuman Islamia of Kholwad v Johannesburg Municipal Council [1922] 1 AC 500 United Kingdom circa 1922 LexisNexis / Westlaw flag 17

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